Pub. 2 2023 Issue 3

INDEPENDENT REPORT MAY/JUNE Building on the past, banking on the future. A PUBLICATION OF INDEPENDENT COMMUNITY BANKERS OF COLORADO 2023 ROUNDTABLES TOUR DE COLORADO BURNOUT And How to Prevent It With Your Team THE CASE FOR STRESS TESTING MORE FREQUENTLY

KEYNOTE SPEAKERS Wednesday-Friday, September 20-22, 2023 The Hythe, 715 West Lionshead Circle, Vail www.icbcolo.org #ICBCGolden GOVERNOR MICHELLE BOWMAN REBECA ROMERO RAINEY CHRISTIAN OTTESON JOSH DAVIES

♥ BANKERS’ BANK OF THE WEST BBWEST.COM ▪ 800-873-4722 offices in Denver and Lincoln Member FDIC ▪ Equal Housing Lender WE CHAMPION COMMUNITY BANKING Bank Stock Loans | Loan Participations | Cash Management | ATM/Debit Proud supporter of community banking and the Independent Community Bankers of Colorado since 1980

6732 West Coal Mine Avenue, #640 Littleton, CO 80123 303.832.2000 2022–2023 OFFICERS ICBC Chairman Kyle Heckman President & CEO Flatirons Bank ICBC President Randy Younger President & CEO First National Bank Hugo-Limon ICBC President-Elect Tom Ogaard President & CEO Native American Bank ICBC ICBA State Director Tom Chesney President AMG National Trust Bank ICBC STAFF Mike Van Norstrand Executive Director mvannorstrand@icbcolo.org Maelynn Lewis Administration Director Treasurer mlewis@icbcolo.org Christian Otteson Partner, Otteson Shapiro LLP Legal Counsel Mary Marchun Founding Partner The Capstone Group Lobbyist 2022–2023 DISTRICT DIRECTORS District A Dan Ebert, Vice President, Evergreen National Bank Bruce Hellbaum, President/CEO, RNB State Bank/Front Range State Bank Robert Holt, Senior Vice President, North Valley Bank Jeff Walker, Senior Vice President & CCO, Redstone Bank District B Mark Brase, President, Points West Community Bank Tim Croissant, Market President, Bank of Colorado Travis Goeglein, Senior Vice President, First FarmBank Ed Rarick, President/CFO, High Plains Bank District C Sean Lening, President, GN Bank Tony Perry, President & CEO, Park State Bank and Trust Lora Rose, CFO, The State Bank Andrew Trainor, President, Community Banking, InBank District D Wade Gebhardt, Corporate President, Mountain Valley Bank Mike Hurst, President, Del Norte Bank Joe Martinez, President & CLO, San Luis Valley Federal Bank Jay Rickstrew, Chief Retail Officer, Alpine Bank ICBC ADVISORY BOARD MEMBERS Eric Budreau Partner, Eide Bailly Jim Hall Managing Director, Bond & Specialty Insurance — Financial Institutions, Travelers Bill Mitchell President & CEO, Bankers’ Bank of the West Christian Otteson Partner, Otteson Shapiro I C B C 4 | INDEPENDENT REPORT

CONTENTS 02 2023 Golden Jubilee Convention 06 Support the ICBC’s Associate Members! 08 The Strength of Community Banks By Michael Van Norstrand, Executive Director, Independent Community Bankers of Colorado 10 2023 Conference Calendar 12 Flourish By Rebeca Romero Rainey, President and CEO, Independent Community Bankers of America 14 2023 Roundtables Tour de Colorado 16 From the Top By Derek Williams, ICBA Chairman, President and CEO of Century Bank & Trust 18 Burnout And How to Prevent It With Your Team By Connie West, Regional Vice President, The James Paul Group, ICBC Associate Member 20 ICBA Live! Light the Fire! 22 “Fixing” Fixed Costs in a Downturn Six Considerations for Mortgage Bankers By Kristin Golab, Plante Moran, ICBC Associate Member 24 Congratulations!! ICBC High School Scholarship Recipients 25 ICBC Preferred Providers 26 World Wide Demand Buyers of U.S. Debt Come in Many Shapes and Sizes By Jim Reber, ICBA Securities, ICBC Preferred Provider 28 Hay, Hay, Hay! Plant Hay! 30 The Case for Stress Testing More Frequently By Matt Helsing, SVP and Northwest Regional Manager, PCBB, ICBC Associate Member 32 Is Deposit Insurance Reform Necessary? By Tom Chesney, President, Commercial Banking Division, AMG National Trust Bank, ICBC Member 34 Discover How Open Banking is Driving the Future of Financial Services By Shanda Purcell, Sr. Director of Open Banking, CSI, ICBC Associate Member CONNECT Like us on Facebook ICBColo Connect with us ICBColor Follow us on Twitter ICBColo Give us a call 303.832.2000 20 18 32 INDEPENDENT REPORT | 5

SUPPORT THE ICBC’S ASSOCIATE MEMBERS! ACCOUNTING / COMPLIANCE Anderson & Whitney ...........................................................970-352-7990 Crowe, LLP ............................................................................303-831-5023 Eide Bailly, LLP ....................................................................303-770-5700 Fortner, Bayens Levkulich & Garrison, PC .........................303-296-6033 FORVIS, LLP ....................................................................... 303-861-4545 Moss Adams, LLP ..................................................................503-471-1277 Plante Moran ..................................................................... 303-740-9400 ADVERTISING / EQUIPMENT / PRINTING / SUPPLIES Spry .......................................................................................303-323-4341 CAREER ADVANCEMENT Graduate School of Banking at Colorado ...........................800-272-5138 COMPUTER PRODUCTS / CONSULTING Alogent ................................................................................719-583-8004 CivITas Bank Solutions ........................................................303-291-3700 (A Bankers’ Bank of the West Bancorp Inc. Subsidiary) Computer Services, Inc. ........................................................ 970-212-7104 Cook Solutions Group ........................................................503-260-8562 Federal Protection, Inc. ......................................................800-299-5400 *SBS CyberSecurity ...................................................785-594-0503 CONSULTING / MARKETING / STRATEGIC PLANNING Bank Strategies, LLC .............................................................303-291-3700 (A Bankers’ Bank of the West Bancorp Inc. Subsidiary) Bell Bank ..................................................................................701-371-3355 Expert Business Development ..................................................610-771-2121 *ICI Consulting, Inc. .................................................... 316-201-8590 The James Paul Group .........................................................877-584-6468 Kasasa ...................................................................................877-342-2557 Piper Sandler & Co. .............................................................. 415-978-5057 *S&P Global ............................................................ 434-951-6948 CORRESPONDENT BANKING SERVICE *Bankers’ Bank of the West ......................................... 303-291-3700 Bell Bank .................................................................................701-371-3355 Citizens Bank Farmington....................................................505-599-0100 INTRUST Bank .....................................................................800-732-5120 PCBB .................................................................................... 888-399-1930 TIB – The Independent BankersBank ................................972-650-6000 DATA PROCESSING / EFT / ATM / CARD PROCESSING / MERCHANT SERVICES *Bankers’ Bank of the West ........................................ 303-291-3700 BluePoint ATM Solutions, LLC ...........................................540-335-2848 *FIS ..........................................................................513-900-4661 FPS GOLD ............................................................................ 801-201-2525 *IBT ...........................................................................512-606-1100 *ICBA Bancard / TCM Bank ......................................800-242-4770 Jack Henry & Associates ......................................................417-235-6652 SHAZAM .............................................................................. 515-288-2828 Visa, Inc. .............................................................................. 415-238-3682 INSURANCE / BENEFIT SERVICES Bank Compensation Consulting ....................................... 303-482-1844 First Insurance Services, Inc. ............................................... 719-456-2303 *ICBA Reinsurance ................................................... 888-790-6615 NFP Executive Benefits Company ....................................... 469-252-1037 *Travelers .................................................................. 720-200-8416 Unitas Financial Services .................................................... 800-461-9224 INVESTMENTS / FUNDING AND LENDING PARTNERS B:Side Capital ..................................................................... 303-657-0010 The Baker Group .................................................................405-415-7200 BancAlliance ..........................................................................301-232-5423 BHG Financial .....................................................................954-263-6399 The Citizens Bank ................................................................505-599-0145 Colorado Enterprise Fund.................................................. 303-860-0242 Colorado Housing and Finance Authority ..........................303-297-7329 Crescent Mortgage ............................................................ 970-278-9328 D.A. Davidson ....................................................................303-764-6000 FHLBank Topeka — Denver Office ......................................720-212-9873 First Bankers’ Banc Securities, Inc. (FBBS) .......................... 720-709-7613 Gill Capital Partners ...........................................................303-296-6260 Holman Capital ...................................................................949-981-0237 *ICBA Mortgage .......................................................800-253-5356 *ICBA Securities ...................................................... 800-422-6442 IntraFi Network ....................................................................303-706-9265 Northland Securities, Inc. ................................................... 303-801-3380 Olsen Palmer, LLC ...............................................................202-803.2620 Performance Trust................................................................... 312-521-1224 West Gate Bank Mortgage ................................................. 402-434-4116 LAW FIRMS Arnold & Porter ...................................................................303-863-1000 Godfrey Law Group, LLC ...................................................303-802-6336 Hoffman Nies Dave & Meyer, LLP ..................................... 303-860-7140 Lewis Roca, LLP ..................................................................303-623-9000 Markus Williams Young & Hunsicker, LLC ....................... 303-830-0800 Moye White, LLP .................................................................303-292-2900 Otteson Shapiro, LLP (IBC Counsel) ................................ 720-488-0220 Polsinelli ...............................................................................303-572-9300 Spencer Fane, LLP ............................................................. 303-839-3838 Spierer Woodard Corbalis Goldberg ................................ 303-792-3456 Stinson, LLP ........................................................................ 303-376-8400 LOAN REVIEW SERVICES Eide Bailly, LLP .....................................................................303-770-5700 Fortner, Bayens Levkulich &Garrison, PC ..........................303-296-6033 ICBC LOBBYING AND PUBLIC RELATIONS The Capstone Group (ICBC Lobbyists) ............................ 303-860-0555 *ICBC Preferred Providers 6 | INDEPENDENT REPORT

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THE STRENGTH OF COMMUNITY BANKS The FDIC’s recent action to close Silicon Valley Bank, Silvergate, Signature Bank, and First Republic has put the financial sector under scrutiny, made worse by some news reporting based on incomplete data and flawed analysis. Many depositors are drawing false conclusions, and wondering what this means for their hard-earned money. Obviously, undue panic would be a dangerous self-fulfilling prophecy that would undermine confidence in the banking system. Being relationship bankers, community banks can and should confront misperceptions and inaccuracies directly with their customers and allay their concerns. Community bankers should explain to their customers how the four banks that failed were big regional banks that were involved in niche areas, like cryptocurrency, with unsafe concentrations in those areas coupled with risky liquidity positions. Customers should be comforted that community banks, like our ICBC members, do not engage in those types of practices, having business models and policies dedicated to safety and soundness, thorough underwriting, and robust risk management. Emphasize to them that community banks have weathered economic cycles and stood the test of time for generations. Bankers should convey to their customers there is consensus among the regulators that the banking system is strong and without systemic problems. Bankers should detail the latest FDIC Quarterly Banking Profile which shows community banks’ asset quality, total deposits, and capital ratios are favorable and strong and how that helps protect their deposits. It is also extremely important to point out that the Deposit Insurance Fund, which the FDIC uses to insure their deposits, has a record-high balance. Let them know nobody has ever lost a dime of FDIC-insured deposits. Community banks can advise customers on how to structure and divide their accounts to ensure FDIC coverage. And if additional coverage is needed, community banks By Michael Van Norstrand Executive Director Independent Community Bankers of Colorado BEING RELATIONSHIP BANKERS, COMMUNITY BANKS CAN AND SHOULD CONFRONT MISPERCEPTIONS AND INACCURACIES DIRECTLY WITH THEIR CUSTOMERS AND ALLAY THEIR CONCERNS. can advise customers about supplemental protection products and services. Reassure them that Coloradoans do not have to worry about the safety of their deposits. For our part, the ICBC, other state community banking associations, and the national Independent Community Bankers of America have worked the past month to educate and broadcast to the public and media about the distinctly different soundness practices and financial conditions between the banks that failed and community banks. In particular, Colorado Biz Magazine recently published an ICBC op-ed which accentuated those points, and we will continue to seek other outlets for that messaging. We are also communicating to policymakers in Washington that any regulations and/or policy changes that result from the closures should support, and not harm, community banks, targeting only the risky practices of other, larger lenders. We are particularly advocating for a community bank exemption 8 | INDEPENDENT REPORT

It's about partnerships. coloradoenterprisefund.org CEF helps with the small business loan. Bank maintains the banking and merchant relationship. Refer to CEF any small business loans that fall outside bank guidelines. from contributing to restore losses to the Deposit Insurance Fund. Community banks do not benefit from the systemic risk exemption and shouldn’t have to pay for the miscalculations and speculative practices of large financial institutions. For now, the White House is in support of that proposition, and ICBC has received acknowledgment on the issue from its letter to the FDIC, OCC, and the Consumer Financial Protection Bureau. We also voiced these concerns to our Colorado U.S. lawmaker delegation when ICBC member bankers visited Washington, D.C. in mid-May for the ICBA Capitol Summit. These bank failures highlight the strengths of banks like ICBC’s members. Despite lingering effects from the global pandemics, rising inflation, and an unprecedented rise in interest rates, customers should know the community banks’ mission to always support their customers and communities continues undaunted. n INDEPENDENT REPORT | 9

BSA/ AML Mile High Summit Tuesday, July 18 Denver Compliance Conference TuesdayWednesday, August 8-9 Denver CLO and Lender Conference Thursday-Friday, August 10-11 Denver Golden Jubliee 50th Annual Convention Wednesday-Friday, September 20-22 The Hythe, Vail Bank Director Summit Friday-Saturday, September 22-23 The Hythe, Vail Bank on Women Summit Thursday-Friday, October 5-6 TBD Operations and Payments Conference Thursday-Friday, November 2-3 Denver CONFERENCE CALENDAR Human Resources Summit Thursday, July 20 Denver

IS YOUR COMMUNITY BANK INNOVATIVE? Meet Charles. Charles keeps ICBA members informed about emerging solutions that help solve specific community bank challenges. He listens to bankers concerns and plans programs that help get to the core of what our members need most. Even when he’s biking through the streets of Atlanta, he’s thinking about how we can help community bankers level up their fintech game. As an ICBA member, you’ve got Charles in your corner. Learn more at icba.org/innovation

FLOURISH By Rebeca Romero Rainey President and CEO, Independent Community Bankers of America To me, the community bank story is personal. Growing up in a small town and seeing first-hand the impact community banks make shaped not only my career path but also how I define community. I witnessed how a bank’s connection to its neighbors brings hope, prosperity and continued purpose for so many, demonstrating the importance of supporting one another so all can thrive. I daresay that’s a collective experience for most community bankers, one so familiar that we almost take it for granted. But too many Americans are in the dark about the community bank difference and the way it changes their community’s potential. They don’t realize the tremendous value in a community bank’s ability to respond in times of need and crisis; they don’t understand the resilience and flexibility that’s afforded by working with a bank that is a true part of the community. They simply are unaware of the genuine difference a community bank relationship can make. That’s why it’s important to tell our stories. If members of our community have not witnessed the community bank difference personally, they don’t know what they’re missing. When you’re exposed to that impact over time, you see economic development in action — how people come together and how local deposits are used to support the greater good. In today’s landscape, there are lots of variables competing for our attention: industry change, regulatory pressures, competitive threats and more. But even with these factors at play, it’s more important than ever for us to take a step back, remember why we do what we do and share that with the nation. This is why ICBA is investing big in the future of our industry with the launch of a national campaign for community banks. The public awareness campaign, which has been two years in the making, officially launched at ICBA LIVE 2023. Through national advertising, media relations outreach, social media and more, we will differentiate community banks in the hearts and minds of Americans. And we’re making it as simple as possible for you and your community bank to plug into the campaign so our reach can be even greater. With THROUGH NATIONAL ADVERTISING, MEDIA RELATIONS OUTREACH, SOCIAL MEDIA AND MORE, WE WILL DIFFERENTIATE COMMUNITY BANKS IN THE HEARTS AND MINDS OF AMERICANS. 12 | INDEPENDENT REPORT

Since 1903, Lewis Roca has been working with financial institutions. We help community banks, regional banks, national banks and their holding companies navigate an increasingly complex business and regulatory terrain. DEDICATED TO SERVICE Lewis Roca Rothgerber Christie LLP This material has been prepared for general advertising purposes only. Karen L. Witt Partner kwitt@lewisroca.com 303.628.9586 an ICBA member-only national campaign toolkit, you’ll receive access to research and industry insights, along with turnkey deliverables like ads, press releases, social media posts and more that you can use in your local market. Because as we continue to prove, we are most effective when we work together. So, I encourage you to join us as we educate the American public and our target audience of community-minded millennials and show them the community banking difference. I truly believe this national campaign is central to ICBA’s mission of creating and promoting an environment where community banks flourish. So come along with us as we shine a light on community banking. Because now more than ever, it’s our time to shine. n INDEPENDENT REPORT | 13

2023 Roundtables In June 2022 we were able to spend time with more than 70 ICBC members from southwest, northeast, central, and southeast Colorado. These face-to-face meetings were packed with meaningful conversations, learning, and sharing, as well as some great food and much needed social time. This year we're doing it again! We hit the road in June and lunch is on us! Roundtables are from Noon to 2:30 p.m. Tuesday, June 6, Wiley Wednesday, June 7, Alamosa Thursday, June 8, Durango Tuesday, June 13, Greeley Wednesday, June 14, Denver Roundtables facilitated by John Podvin, Otteson Shapiro LLP and representatives from the FDIC, FRB, OCC, and DoB will be in attendance. ICBC Roundtable Members and ICBC Next Generation of Bank Leaders attend for FREE, ICBC members attend for $200 and non-members attend for $250. Registration fee allows an unlimited number of attendees from your bank to attend! If applicable, your company will be invoiced. Registration deadline is June 1. No money will be refunded after this date. Substitutes are welcome. To register: complete the below information and return to mlewis@icbcolo.org or visit https://icbcolo.org/calendar_list.asp. Name(s) of those attending: Organization: Location/s: Questions? Contact Maelynn Lewis, 720.607.7937 or mlewis@icbcolo.org Tour de Colorado

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FROM THE TOP By Derek Williams ICBA Chairman, President and CEO of Century Bank & Trust As I begin my tenure as ICBA Chairman, I can’t help but reflect on the road that has brought me here. I have always been active at the state and national levels, but I remember attending my first ICBA committee event and being blown away by the people I met. You immediately recognize you’re with a group you want to be a part of, one that encourages and motivates you. That deep engagement continues to awe and inspire me every day, not only to be a better banker but to grow as a leader and member of this community as well. Yet, as we consider our roles in light of today’s environment, we have to acknowledge that 2023 is shaping up to be a year of challenge. An uncertain economic environment, increasing regulatory scrutiny and demands, expanding competition — the list goes on. These elements, intensified by the internal pressures of hiring concerns, technology buildouts and operational developments, combine to deliver a murky picture of what awaits. But navigating these storms is not new to community banks. We’ve made it through tough times — from the financial crisis to recessions and inflation and so much more — based on the strength of our business models. We are resilient and strong in our communities precisely because we put our communities first. For years, megabanks have said they would outperform us, that our business models wouldn’t hold. But we are gaining ground instead of losing it, and that all stems from our relationship-first approach. We live in these communities, and we work, worship and connect with our customers. They know we are more than a bank; we are the heartbeat of the community. FOR YEARS, MEGABANKS HAVE SAID THEY WOULD OUTPERFORM US, THAT OUR BUSINESS MODELS WOULDN’T HOLD. BUT WE ARE GAINING GROUND INSTEAD OF LOSING IT, AND THAT ALL STEMS FROM OUR RELATIONSHIP-FIRST APPROACH. 16 | INDEPENDENT REPORT

CONNECT WITH DEREK ON TWITTER @DEREKBWILLIAMS I want this to be the resounding message this year: we are the pillars of our communities and should be proud of what we do. We make huge impacts on our communities and the people who reside in them. We touch a lot of lives, and what we do every day matters. So, I invite you to take this time to make a strategic effort to get out into your community and talk about the good things going on in your bank. Share success stories of business and consumer relationships and where community banking has helped. This is a time for us to talk about who we are and why we do what we do. It’s our time to shine, simply by being true to who we are as leaders in our communities. I, for one, am ready to celebrate that. n INDEPENDENT REPORT | 17

BURNOUT AND HOW TO PREVENT IT WITH YOUR TEAM

Employee burnout has become a growing concern in recent years with more and more workers reporting feelings of exhaustion, cynicism, and reduced professional efficacy. Burnout not only negatively impacts employee well-being but also affects organizational performance, productivity and worst, the customer experience. Employee burnout is defined as a state of physical, emotional, and mental exhaustion caused by prolonged exposure to stressful work conditions. It is characterized by feelings of cynicism, detachment from work, and reduced professional efficacy. Burnout is a serious problem that can lead to negative outcomes for both employees and banks, including absenteeism, turnover, and reduced productivity. According to a Gallup study, employee burnout has become increasingly common in recent years, with 23% of employees reporting feeling burned out at work often or always. The study also found that burnout is more common among millennials than other generations, with 28% of millennials reporting feeling burned out at work often or always. So what are the causes of employee burnout? There are many factors that can contribute to burnout, including workload, job insecurity, lack of autonomy, and poor management practices. Employees who feel that their jobs are at risk are much more likely to experience burnout than those who feel secure in their positions. This is because job insecurity creates a sense of anxiety and stress that can be difficult to manage. Lack of autonomy is another factor that can contribute to employee burnout. Employees who feel that they have no control over their work or are micromanaged are much more likely to experience burnout than those who have autonomy over their work. Poor management practices are also a significant contributor to employee burnout. Managers who are not supportive, do not provide feedback, or do not recognize employee contributions are much more likely to have burned-out employees than those who do provide these things. So, what can organizations do to prevent or alleviate employee burnout? According to Gallup, there are several things that organizations can do, including: 1. Addressing workload issues: Organizations should work to ensure that employees have a manageable workload and that they are not overwhelmed with tasks. 2. Providing job security: Organizations should work to provide job security for their employees and to communicate clearly about the stability of their positions. 3. Offering autonomy: Organizations should provide employees with autonomy over their work and encourage them to take ownership of their tasks. 4. Providing support and recognition: Organizations should provide support to their employees, including feedback and recognition for their contributions. 5. Encouraging work-life balance: Organizations should encourage employees to maintain a healthy work-life balance, including taking time off when needed and avoiding overwork. In conclusion, employee burnout is a serious problem that can negatively impact both employees and organizations. By working to alleviate and prevent burnout, organizations can create a healthier and more productive workplace for their employees. n If your employee turnover is high, contact Connie West, Gallup Certified Strengths Coach and Regional Vice President, from The James Paul Group at cwest@jamespaulgroup.com or toll-free at 877-584-6468 to see if a tailored engagement approach could be right for you. The James Paul Group, enhancing the performance of your most valuable asset: your people! By Connie West Regional Vice President, The James Paul Group, ICBC Associate Member BY WORKING TO ALLEVIATE AND PREVENT BURNOUT, ORGANIZATIONS CAN CREATE A HEALTHIER AND MORE PRODUCTIVE WORKPLACE FOR THEIR EMPLOYEES. INDEPENDENT REPORT | 19

ICBA LIVE! LIGHT THE FIRE! ALOHA! It was a pleasure to attend ICBA LIVE! — Light the Fire and represent ICBC! Nationally acclaimed presenters, standing room only breakout sessions, and top-notch entertainment kept everyone energized and wanting more. Differentiating community banks from large, too-big-to-fail banks was a recurring theme of the conference. We thoroughly enjoyed spending time with some of Colorado’s finest and best community bankers! ICBC = ‘Ohana n 20 | INDEPENDENT REPORT

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“FIXING” FIXED COSTS IN A DOWNTURN Six Considerations for Mortgage Bankers By Kristin Golab Plante Moran, ICBC Associate Member As many economists know, in the long run, all costs are variable. With interest rates having jumped into the 7% range and indications from central bankers that they could go higher before they come down, independent mortgage bankers (IMBs) and financial institutions that rely on mortgages for a significant part of their income need to find ways to cut costs in order to manage the slowdown. Many executives skip over certain “fixed” costs on the assumption that they can’t be lowered quickly enough to have an impact on current financials. Often, that’s not the case. Expenses like salaries, benefits, occupancy, and technology all have components that can be adapted to allow an organization more flexibility in the current economic climate. If your organization is struggling to manage costs amid rising interest rates and an economic slowdown, here are six considerations to help you weather uncertainty. 1. PAY STRUCTURES AND BENEFITS CAN BE MODIFIED RELATIVELY QUICKLY Undoubtedly, IMBs and mortgage operations have already been reviewing compensation and benefits packages. At its peak, the market may have demanded that employers seeking to attract or retain top talent come up with creative pay packages that might include significant amounts of guaranteed salary or upfront/ retention bonuses. As mortgage volume is down significantly, both headcounts and compensation terms can be adjusted to take into account current market conditions so that a larger part of the pay obligation to the employee is contingent upon actual loan production. In addition, with respect to benefit programs, it might make sense to adopt a nonvesting flexible time-off policy that allows employees to take whatever leave they need without accruing specific limited amounts as they work. These policies have to be monitored more closely for potential abuse, but they allow employers to get through the year-end without having to book an expense and an accrued liability. They also provide the advantage of not having to cash out the unused accrued leave of employees who leave the institution for another position. 2. PERFORMANCE MATTERS Whether it’s a review on an individual-byindividual basis or a broader look at which offices may be underperforming, IMBs and financial institutions that work in the mortgage sector can’t afford to assume they’ll be able to carry all of their employees through an economic slowdown. Organizations should look for low-performing loan production offices that can be eliminated completely to reduce property overhead as well as salary costs. If additional belt-tightening is still needed after the underperforming locations are shut down, managers will need to initiate the uncomfortable process of identifying individuals who aren’t making the numbers necessary to keep the business moving forward. 22 | INDEPENDENT REPORT

3. OUTSOURCING COULD BE A PART OF THE SOLUTION So many functions of the mortgage banking process can now be performed on a contract basis by outside third parties that it’s hard to list them all here. Whole departments previously viewed as “sunk costs” can be evaluated against the cost of a third party that provides a just-in-time version of the service. This is true for everything from client-facing loan-servicing functions to staff augmentation options. Any evaluation of this type of outsourcing needs to consider not only the potential dollar savings but also the potential loss of control and ready access to key functions in the business. 4. NEW HEALTHCARE OPTIONS TO CONSIDER Many smaller and medium-sized organizations have been learning about self-insuring using group captive insurance plans that give them the option to pool their insurance risks with similarly situated employers in order to spread those risks across a larger group and, in turn, lower costs. In addition to their cost effectiveness, these plans also offer greater flexibility to the employers that choose them. For example, some offer patient advocacy resources that can take a load off of an organization’s internal HR staff as well, as the insurer is usually well-positioned to handle questions from employees about benefits that would otherwise route to internal human resources personnel. 5. REDUCING OCCUPANCY COSTS Like any other business coming out of the pandemic, mortgage lenders need to look closely at their space needs now that so much of the workforce has gone virtual. While there will always be a component of this sector that needs some office space, much of the process has been automated to the point that most lenders can significantly reduce their commercial real estate footprint. Some jobs, like call center support, may never need to come back to the office. Some key points to remember when evaluating space requirements in the months and years ahead include: • Does the business have an effective lease management system that can identify the types of penalties that will be incurred in the event executives decide to break a lease? • With the current conditions in the marketplace, does it make sense to buy commercial real estate where the business can consolidate those functions that require office space? • Understand that any lease can be broken or renegotiated, it’s just a matter of calculating the cost associated with that action to make sure that’s considered in the analysis of whether a different solution would be more cost-effective. • What functions are currently operating successfully from a remote location, and are there others that could be handled similarly? 6. CAN SPENDING ON TECHNOLOGY SAVE COSTS IN THE LONG RUN? For many organizations, the answer to this question is “Yes.” For lenders that currently have the liquidity to invest in technology during this period, the cost of technology has come down slightly in the economic downturn. An investment in a top-notch loan origination system, for example, could bring increased automation to the lending process. These types of new systems can also be programmed to interface with servicing and accounting systems in order to further reduce manual processing and potential input errors. IN THE LONG RUN The key to understanding financial flexibility during challenging times like these is to keep an open mind about which costs typically considered “fixed” can in fact be modified. The more creative you can be in terms of reducing costs, the better the chances you’ll outlast the economic downturn and position yourself to thrive when the cycle eventually starts to move upward again. n INDEPENDENT REPORT | 23

CONGRATULATIONS!! The ICBC is excited to announce the recipients of its 2023 High School Scholarship Competition. In total, the ICBC is awarding five $1,000, one-time scholarships. Congratulations to this year's winners, who each show a strong commitment to furthering their education and improving their communities. We're proud to support your educational journey. Samantha Courkamp, Eads High School, GN Bank Kaden Porter Franklin, Meeker High School, Mountain Valley Bank Cyros Halandras, Meeker High School, Mountain Valley Bank Madison Lovato, Fountain Valley High School of Colorado, InBank Anikah Roybal, Sierra Grande High School, San Luis Valley Federal Bank Applicants were asked to write an essay about a local news article and describe the economic concepts that pertain to the issue and how it will impact their community. The five recipients were chosen based on academic achievement, community service , overall character, and essay. Thank you scholarship selection committee: Mary Marchun, The Capstone Group Karen Maydick, b:Side Capital Angelica Medina, b:Side Capital Sarah Sanders, b:Side Capital Connie West, The James Paul Group

ICBC PREFERRED PROVIDERS ICBC Preferred Providers are selected by bankers just like you, so give them special consideration when considering their proposals for your bank! To learn more about ICBC’s Preferred Providers contact the ICBC at 303.832.2000. Please note: ICBC endorses the listed companies but not all products offered by the company. Contact: Scott Wintenburg | swintenburg@bbwest.com | 303.291.3700 or 800.601.8630 Merchant services from Bankers’ Bank of the West help you grow customer relationships with mobile payments technology, competitive unbundled pricing, efficient approvals and startups, responsive support, and training. Contact: Mara Spears | mara.spears@fisglobal.com| 813.205.9488 Turn your card program into a growth opportunity. With 40 years in payments and card processing, we can quickly relieve you of the regulation and compliance burden. In the end, working with FIS is a low risk, high return proposition because of our payments expertise and proven results. FIS drives the ICBC’s 24 location ATM surcharge-free network. Contact: Phil Layher | phil.layher@ibtapps.com | 512.616.1188 IBT Apps® is an empowering core partner to community banks nationwide, offering end-to-end core and digital banking solutions that meet today’s customer demands. Their adaptable i2Suite banking system enables your bank to streamline operations, control costs, and mitigate risks. Transform your bank with the power of one total solution. Contact: icba.org/solutions | 866.843.4222 The ICBC supports and recommends the following products and services supplied by our national association, the ICBA: ICBA Bankcard and TCM Bank, N.A.; ICBA Compliance & Risk Management; ICBA Mortgage; ICBA Reinsurance; and ICBA Securities. Contact: Mike Hatch | mike.hatch@ici-consulting.com | 316.201.8590 Since 1994, ICI Consulting has helped banks and credit unions to assess, cost justify, evaluate, and convert core processing, digital banking, EFT, lending, document imaging, CRM and branch solutions. Contact: Robb Neilson | robb.nielsen@sbscyber.com | 605-251-7375 SBS is your cybersecurity partner. Our offerings include: TRACTM – Cybersecurity risk management software; Cyber-RISKTM – Automated FFIEC cybersecurity risk assessment software; IT and Network Security Audits; Consulting Services; Full Service Vendor Management; Role-Based Certifications; Vulnerability Assessments; Penetration Testing and More! Contact: Joe Valdez | joseph.valdez@spglobal.com | 213.549.2281 S&P Global combines exclusive analysis and in-depth data in real time for the banking, financial services and insurance industries. From bank branch data and government assistance programs to executive compensation and league tables, S&P is the final word in business intelligence on financial institutions. Contact: Brandon Tate | btate2@travelers.com | 720.200.8465 Offering a wide range of customized insurance protection, Travelers SelectOne+® for financial institutions is designed to respond to the most recent trends in banking. INDEPENDENT REPORT | 25

I think we can all agree that there has been plenty to be concerned about in the last, say, five years. Some are environmental issues, some are social and, for community bankers, plenty are economical. What gets a lot of play in the business, and even mainstream media, is our growing national debt. There’s no doubt that the mountain of borrowings that keeps our federal government liquid and solvent is greater than ever before. It’s not surprising to me that there’s spirited debate about debt limits, or if Congress will ever in our lifetimes find a way to slow our dependence on deficit spending. Related to this conversation is the concern that, to paraphrase Blanche DuBois, we have always depended on the kindness of strangers. It seems self-evident that foreign central banks have propped up our debt market for decades, buying dollar-denominated securities by the trillions, thereby keeping our borrowing costs manageable, and potentially even encouraging our bad behavior by going ever deeper in debt. But is any of this true? WALKED, THEN RAN First, let’s try to get our minds around the situation. The Federal government first borrowed money before there was a Federal government, when the Dutch and the French loaned money to the Continental Congress to help finance the Revolutionary War. Treasury borrowings, as we know them today, sort of date back to World War I, with the issuance of “Liberty Bonds,” which was just after the creation of the Federal Reserve Bank. As we have seen, the Treasury and the Fed have a long history of collaboration. Even at the start of the 21st century, total Treasury debt was “only” $3 trillion at a very manageable 30% of GDP. Just four years ago, our borrowings were about $17 trillion at 77% of GDP. Today? We’re over $24 trillion, nearly 100% of GDP. While it would be tempting to blame a lot of the more recent growth on COVID and the fiscal response to that, the reality is each administration of the last quarter century has contributed to the current debt stockpile. And, now that rates are at a 15-year high, our interest payments alone are now over $900 billion per quarter. As Craig Dismuke, Market Strategist for Stifel, is fond of saying, “Interest is an expenditure that doesn’t create jobs.” BEDROCK OPTION Now, for some hopeful commentary. The owners of our Treasuries are a diverse lot, with diverse objectives. Investors include the savings bond/ retail buyers, institutional money managers who run mutual funds, depositories, our central bank, and yes, other sovereign central banks. What’s interesting to note is that the percentage of our debt owned by China, Japan, Germany and the rest of the foreign investors has declined substantially in the last decade, from about 42% to less than 30%. The Federal Reserve, meanwhile, has picked up the pace and has essentially absorbed the pro-rata share of the pie in the last decade. So it would be wrong to conclude we’re hostage to foreign governments’ largesse. Still, that leaves around half of our total debt in the hands of private investors. Who are these people? Most are names you’ve heard of, and maybe even invested your personal WORLD-WIDE DEMAND Buyers of U.S. Debt Come in Many Shapes and Sizes By Jim Reber ICBA Securities, ICBC Preferred Provider THE OWNERS OF OUR TREASURIES ARE A DIVERSE LOT, WITH DIVERSE OBJECTIVES. 26 | INDEPENDENT REPORT

EDUCATION ON TAP ICBA Securities/Stifel Virtual Bond School ICBA Securities’ exclusive broker Stifel will teach bond management fundamentals from the convenience of your office on a complimentary basis. The Virtual Bond School takes place on the afternoons of June 13–15. Participants can earn up to nine hours of CPE credit. To register, contact your Stifel rep or Jim Reber. or retirement money with. Large mutual fund families, state-sponsored retirement funds and life insurance companies are examples. In aggregate, they have owned nearly half of the total debt pie for most of this century, so their collective appetite for full faith and credit investments has mirrored Uncle Sam’s appetite for more borrowing. A lot of this can be attributed to the aging of the population and the advent of “targeted date” funds. KEEPS THE WHEELS TURNING If you’re of a certain vintage, you may already be invested in these vehicles. Targeted date funds are built for individuals who have an eye on a retirement date, whether it’s five or fifteen years from now. Each fund will gradually reallocate its assets out of riskier sectors (e.g., equities) and into debt securities (including Treasuries) as the target date approaches. Collectively, retirement funds (and individuals acting on their own) that gradually, systematically, add more Treasuries to their portfolios may continue to keep up demand to absorb the ever-increasing supply. So how does this rubber hit the road for Main Street? For starters, demand for U.S. debt helps keep a lid on our Federal deficit by subsidizing interest costs. It probably also keeps community banks’ net interest margins a bit lower than otherwise, even if most banks’ portfolios contain no Treasuries at all. Still, the global need for Treasury bills, notes and bonds may just possibly sync up with our growing deficit, and ultimately be supportive, long-term, of commerce as we know it. Unlike DuBois, the U.S. Treasury doesn’t depend on the kindness of strangers; rather, the global need for safe, liquid debt securities. n Jim Reber (jreber@icbasecurities.com) is President and CEO of ICBA Securities, ICBA’s institutional, fixed-income broker-dealer for community banks. Reliable expertise. We have extensive experience and technical expertise in the financial institutions industry. Our professionals are prepared to help you address any challenge and leverage every opportunity. Ryan Abdoo, partner ryan.abdoo@plantemoran.com Scott Petree, partner scott.petree@plantemoran.com plantemoran.com INDEPENDENT REPORT | 27

ICBC’s 35th Agricultural and Natural Resources Conference, held April 13–14, 2023, in Denver, was a tremendous success! Bankers from across Colorado attended to learn about key agricultural issues including the 2023 farm bill, economic trends, cattle and proteins, grains, grazing, water, weather patterns, and more! Thank you to our esteemed presenters: • Dr. David Kohl, Professor Emeritus in the AAEC Department of Virginia Tech • Dr. Stephen Koontz, Colorado State University • Regional Assistant Commissioner George Whitten, Colorado Department of Agriculture • Peter Goble, Colorado Climate Center • Kyle Whitten, Northern Water • Mark Scanlan, Independent Community Bankers of America • Nicholas Sly, Federal Reserve Bank of Kansas City • Randy Blach, CattleFax Sponsors: Bankers’ Bank of the West, Legacy Partner Farmer Mac, and Graduate School of Banking at Colorado n HAY, HAY, HAY! PLANT HAY! 28 | INDEPENDENT REPORT

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THE CASE FOR STRESS TESTING MORE FREQUENTLY By Matt Helsing SVP and Northwest Regional Manager, PCBB, ICBC Associate Member Like other financial providers, some banks perform annual stress tests that are designed to see how the institution would fare under various economic scenarios, from a moderate downturn to the most severe hypothetical shockwave. Some community banks aren’t required to perform annual stress tests. However, if there is one thing the financial industry has learned from the recent bank failures, it’s that stress can arise suddenly, especially in a rapidly changing market environment. Now more than ever, it’s crucial for your management team to have tools on hand that can help you be both proactive and responsive in the face of any other challenges that arise within the industry. As a management tool, stress tests help executives identify any potential flaws in their current plans and practices and also help your team brainstorm and even test solutions. WHAT SHOULD A STRESS TEST COVER? Every community bank is a little different, and its executives are the best judges of what is mission-critical. In general, however, you should ensure that your organization can: • Maintain capital reserves sufficient to absorb severe losses. • Keep capital above the minimum requirement. • Continue lending — the backbone of most community banks’ business. WHAT ARE THE POTENTIAL BENEFITS OF STRESS TESTING MORE OFTEN? Even if not required, all institutions can benefit from stress tests. After all, the purpose of stress testing is to ensure your organization can withstand changing economic conditions. The market has been volatile and often unpredictable in the past few years, proving that your organization may not be able to see every change coming down the pipeline that will affect your capital and earnings. Given how quickly these events have happened, stress testing can allow your organization to plot out and anticipate any scenario you can fathom. If you stress test for these potentialities as the market changes, you’ll have time to assess weaknesses in your portfolio and address them, just in case a hypothetical situation becomes a reality. It’s far better for your staff, your customers, and your community if you can hash out a plan ahead of time for a scenario than to have to discover and deal with any challenges in real-time when your business is already being impacted. Stress testing can also indirectly help you with your strategic planning, business continuity plans, and various other aspects of your institution that could be affected in each scenario. For most financial institutions, ensuring that most essential processes can continue even if economic conditions worsen means managing lending concentrations. Given the increased uncertainty in commercial real estate (CRE), and trends in remote work, it makes sense for some community banks to pay particular attention to the potential effects of different future scenarios on CRE lending. For example, a community bank that holds commercial loans secured by office properties may consider a higher vacancy rate, as we expect that some tenants may not renew their leases at the same square footage (or at all). 30 | INDEPENDENT REPORT

FIVE WAYS TO MAKE STRESS TESTING EASIER Some banks treat stress tests as a very big deal, an annual operation that wars with other priorities for employee time and energy. Instead, incorporate stress testing into your quotidian processes by doing the following: 1. Avoid dispersed and siloed systems, data sources, and models. Make it easy for your staff to access all the information they need to test on the transaction level and the portfolio level for both baseline scenarios and severely adverse scenarios. Share data and coordinate processes as what you are: a single business. 2. Create stress tests that align with business objectives. When your bank wants to ask “what if” about any part of your operation, you don’t need to redesign the Parthenon. Ask the question, figure out what you need in order to answer it, and move ahead with getting the answer. 3. Don’t involve manually intensive processes to answer your questions. For example, if you have to collate piles of paper (or electronic files) to determine your current debt service or FICO score upon every deal, then your overall business processes need more automation. 4. Execute driver-specific stress tests rather than tests based on standalone macroeconomic indicators. This can help you understand how your strategies may fare under various market scenarios and understand stress thresholds within lines of business. 5. Include stress tests that use the same data and calculation methods as your daily business practices. The more you align stress testing to your firm’s regular work, the more your bank will be able to either change direction if and when the market surprises you or plan for an expected economic change. By making stress testing easier, you make it more likely that your bank will follow through on asking what might happen to various lines of business as the world changes. You can then use that information to make informed decisions to strengthen your community bank’s future, become more resilient, and adapt to market changes much faster. n To continue this discussion, or for more information, please contact Matt Helsing. Matt Helsing SVP & Northwest Regional Manager for PCBB www.pcbb.com | mhelsing@pcbb.com Dedicated to serving the needs of community banks, PCBB’s comprehensive and robust set of solutions includes cash management, international services, lending solutions, and risk management advisory services. AS A MANAGEMENT TOOL, STRESS TESTS HELP EXECUTIVES IDENTIFY ANY POTENTIAL FLAWS IN THEIR CURRENT PLANS AND PRACTICES AND ALSO HELP YOUR TEAM BRAINSTORM AND EVEN TEST SOLUTIONS. INDEPENDENT REPORT | 31

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