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West Bancorporation, Inc.

wtba · NASDAQ Financial Services
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Ticker wtba
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Sector Financial Services
Industry Banks - Regional
Employees 180
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FY2019 Annual Report · West Bancorporation, Inc.
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E X P A N D I N G   O U R   C O M M U N I T Y

2019 Annual Report

2 0 1 9   F I N A N C I A L   P E R F O R M A N C E

THOUSANDS

$ 2,200,000

2,000,000

1,800,000

1,600,000

1,400,000

1,200,000

1,000,000

THOUSANDS

$ 2,200,000

2,000,000

1,800,000

1,600,000

1,400,000

1,200,000

1,000,000

Total loans

Net income

Return on average equity

THOUSANDS

$ 30,000

28,000

26,000

24,000

22,000

20,000

18,000

16,000

18,00%

16,00%

14,00%

12,00%

10,00%

8,00%

6,00%

4.00%

2,00%

0.00%

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

Total DEPOSITS

Earnings per share

Return on average assets

$ 2.00

1.80

1.60

1.40

1.20

1.00

0.80

0.60

0.40

0.20

1,40%

1,20%

1,00%

0,80%

0,60%

0.40%

0,20%

0.00%

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

2015

2016

2017

2018

2019

Dividends per share

$ 0.90

0.80

0.70

0.60

0.50

0.40

0.30

0.20

0.10

2015

2016

2017

2018

2019

W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

Dear Stockholders:

I begin this annual letter to you with great pride about the achievements of our company 
which are the result of our employees’ dedication to help our customers and communities.

Although our vision is not about being a certain size by a certain time, during the past 
seven years we have doubled the size of our loan portfolio and grown over $1 billion  
in assets. Our vision is to achieve and sustain a position of envy and admiration.  
We want to be the best, not the biggest.

We have been helping business owners grow their businesses for more than 125 years.  
Small- and medium-sized businesses are the backbone of our economy and the key  
drivers of community growth. We embrace our role as an advocate for our communities’ 
success. Community banking thrives in vibrant communities. During 2019, we set the course for the future of  
West Bancorporation, Inc. with our strategic expansion in Minnesota. This initiative was designed to sustain the  
rich traditions of the Company, while enhancing the future trajectory of shareholder returns.  

West Bank remains a business-focused community bank. Our culture is based upon building strong relationships.  
We compete with our flexibility and the expertise of our local management, board of directors and community 
advisors. We have a solid team of experienced and dedicated employees and a committed and well-rounded board.  
We have an enviable client base in economically strong communities. We are committed to empowering passionate 
team members who make a difference in their workplace and community.

Six years ago we brought West Bank to Rochester, Minnesota, but not via a traditional acquisition. Existing strong 
relationships with highly talented local bankers and community leaders allowed West Bank to enter the market 
without paying a premium for an existing book of business. Today, we believe West Bank is the premier business bank 
of choice in Rochester, Minnesota.  

During March 2019, supported with the same advantage package we had when we expanded to Rochester,  
we launched our start-up operations in St. Cloud, Mankato and Owatonna, Minnesota. 

Despite the 2019 earnings drag of our investment in starting offices in three new markets, West Bank still achieved 
an all-time record year for earnings. Our objective for our three new communities is to achieve a similar outcome 
as we have experienced in Rochester. As of December 31, 2019, after nine months of operations for the new offices, 
we achieved profitable operations with a positive run rate on our expansion. We expect that this will represent a 
significant year over year earnings swing during 2020.

The successful execution of our business model is reflected in our consistently strong financial performance. Our 
performance metrics continue to be among the best in our industry with a robust return on equity and exceptional 
asset quality. We look to 2020 with great energy and excitement for our continued service to our customers and 
communities. Thank you for your support.

It is fun to be part of something special and to look forward to the future with a smile.

Sincerely, 

David D. Nelson
CEO and President, West Bancorporation, Inc.
Chairman and CEO, West Bank

W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

1

2 0 1 9   H I G H L I G H T S

Growing profitability

•  We reported annual net income of $28.7 million, the highest  

annual net income ever recorded by our company. 

• 

Investment banking and research firm Raymond James  

ranked West Bank at #19 in its list of top performing banks in  

the nation, based on 2018 performance. 

Enhancing our footprint

•  On March 4, 2019, we announced a growth strategy in three new  

  Minnesota markets - Owatonna, Mankato and St. Cloud. 

• 

Several locations celebrated important anniversaries - our Waukee branch  

celebrated 10 years of service, and both the South and Urbandale  

branches celebrated 20 years of service. 

•  New state-of-the-art West Bank Video Teller Machines are now  

available in Iowa at the main West Des Moines branch and in  

  Minnesota at the Owatonna, Mankato and St. Cloud branches. 

Inspiring pride in the workplace

•  For the 6th consecutive year, West Bank was named a Top  

  Workplace in Iowa by the Des Moines Register. 

•  West Bank employees and the West Bancorporation Foundation  

continue to give back to our communities by supporting  

  more than 100 local  nonprofits during the year. 

2

 
 
 
 
 
 
 
 
 
 
O u r   M i s s i o n 

Our mission is to build strong relationships,  

build strong communities, and build upon our  

strong reputation to ensure our clients receive  

exceptional care, our communities receive  

outstanding support, and the loyalty of our  

employees and stockholders is rewarded.

O u r   V i s i o n 

Our vision is to achieve and sustain a position  

of industry envy and admiration.

3

 
E X P A N D I N G   O U R   C O M M U N I T Y

For more than 125 years, West Bank has placed community at the center  

of banking. From our humble beginnings in 1893, West Bank was among  

the first in West Des Moines to issue loans to businesses and families  

from our small office in Valley Junction. It didn’t take long for West Bank  

to become known as a trusted financial advisor, business champion  

and community supporter.  

Continuing to Cultivate 

In the years since, we’ve added many communities to our growing business family,  

building more locations in West Des Moines, throughout the Des Moines metro area,  

east to Coralville and north into Rochester, Minnesota. Through all the growth,  

one thing has remained constant – our focus on the communities we serve. 

In 2019, we added three more communities to our northern footprint – Mankato,  

Owatonna and St. Cloud, Minnesota. Just like all our West Bank locations, we entered  

each new market the same way we originally formed our first bank more than  

125 years ago – by cultivating valuable relationships. 

Fostering Connections to Community 

Developing a sustainable business is very much about who you know – and  

what they know about you. We’re proud that our expansion into Minnesota is  

attributed to long-standing business relationships based upon mutual  

respect and enduring connections.  

Before returning to Iowa to join West Bank in 2010, Dave Nelson, current  

West Bank Chief Executive Officer, and Harlee Olafson, West Bank  

Chief Risk Officer, were both residents of Minnesota for more than 20 years,  

having established life-long friendships and business connections.  

As West Bank pioneered its first Minnesota location in 2013, Nelson and  

Olafson relied on former banking colleagues and familiar business  

networks to reconnect to the Rochester, Minnesota banking market.  

Starting with a simple loan production office in a retail strip mall and  

three employees, West Bank now occupies a beautiful, state-of-the-art  

15,000 square-foot building in Rochester with six team members  

and a growing portfolio of business.

4

 
5

D E M O N S T R A T I N G   C O M M I T M E N T 
T H R O U G H   C O M M U N I T Y   B O A R D S 

The single most contributing factor to our continued success in all our  

locations is our people. We take considerable pride in keeping individuals –  

both inside and outside of the bank – in the heart of our purpose. For this  

reason, we invite business professionals we know and trust to help guide our  

integration into new communities. We are unlike any other bank, which  

means that relying on unique expertise is important to us.

To strive for similar successes as we’ve experienced in other West Bank locations,  

the growing Minnesota leadership teams are tapping into their own longstanding  

business relationships within the Mankato, Owatonna and St. Cloud communities.  

We recognized long ago that no one understands a community as well as its own  

members, so we invite them to the table to ensure we recognize, meet and exceed  

the distinctive needs and expectations in each location. 

To g et her w it h our c omm unit y boards,   

we ’ re  able  to  ste e r e ff ort s mo re eff ic ie n t ly,   

Through community boards comprised of colleagues and contacts of local  

West Bank leaders, we plan for strategic outreach with those who already know  

and trust our business acumen and expertise. These boards serve as a beacon  

to their communities, illuminating the power of existing relationships to  

guide our success. 

6

 
 
MANKATO

OWATONNA

W E S T   B A N K   T E A M S   +   C O M M U N I T Y   B O A R D S 

ST. CLOUD

7
ROCHESTER

C h a r i t a b l e   G i v i n g 

Year after year, West Bank expresses our dedication to community  
banking through efforts to give back in every community we serve.  
In partnership with local nonprofit organizations, our team members  
and community groups, we are proud to support the communities that  
have grown alongside us for more than 125 years. 

In 2019:

•  West Bancorporation Foundation supported more than 100 nonprofit  
organizations through donations, volunteerism and sponsorships.

•  West Bankers volunteered more than 6,000 hours of hands-on service  

to local organizations.

•  West Bancorporation Foundation gave more than $279,000 to nonprofit  

organizations supporting our communities.

We  value  gi vi ng back to the  c ommunitie s t hat  hav e  ke p t   

We s t Bank growing  for mor e  th an  12 5 ye a r s.

8

 
 
 
 
M a k i n g   I n r o a d s   t o   t h e   F u t u r e 

With the birth of widespread Internet use taking place just two decades ago, 
the face of banking has changed dramatically and rapidly. West Bank  
prioritizes our customers’ needs and conveniences while continuously  
evolving our solutions by adapting to emerging technologies. While  
self-service digital channels and new convenient apps offer more hands-on  
banking experiences, the integration of modern data and analytics keeps our  
team better informed while streamlining processes for more efficient service.

Digital Banking Apps That Offer Convenience and Added Security

Mobile Wallet
West Bank debit cards can now be added to a mobile wallet – an alternative to 
using physical debit cards. Mobile Wallets, like Apple Pay® and Google Pay™, 
allow users to make purchases in stores or online without entering passcodes 
or providing a signature. Mobile Wallets use encryption, a process of  
encoding debit card information, so physical debit card numbers are not 
shared with retailers when making purchases. 

CardValet®
With more control on spending, better protection against fraud, and increased 
authority over business spending, CardValet® offers customers better  
management of debit card use. With the CardValet® app, users are able to:
Increase fraud protection through on-off switching, geographic  
• 
restrictions and real-time alerts.

•  Control spending by setting spending limits or thresholds by  
  merchant type (e.g. gas, groceries or retailers).
•  Monitor personal spending as well as overall company spending  

in one location.

CardValet® is a registered trademark of Fiserv, Inc. or its affiliates. 

Video Tellers Bring ATMs to Life 
West Bank Video Teller Machines, now appearing in five branch locations, 
look and operate like an ATM but offer access to a live teller through real-time 
video during extended hours.  

In addition to providing the standard ATM functions of withdrawing cash  
and depositing cash and checks, Video Teller Machines also allow customers to  
receive cash withdrawals in specific denominations (including exact change to 
the penny), transfer funds between West Bank accounts,  make loan payments 
and ask banking questions. Drive-up and lobby West Bank Video Tellers are 
available in Rochester, Minnesota and the main office in West Des Moines, 
Iowa. Lobby-only Video Tellers, accessible during regular lobby hours, are  
now available in St. Cloud, Owatonna and Mankato, Minnesota, with more 
locations planned in the future. 

9

 
 
 
 
 
 
B O A R D   O F   D I R E C T O R S

Jim Noyce*
Chairman,
West Bancorporation

Dave Nelson*
CEO and President,
West Bancorporation;
Chairman and CEO, 
West Bank

Douglas Gulling**
EVP, Treasurer and 
Chief Financial Officer,
West Bancorporation;
EVP and Chief Financial 
Officer, West Bank

Brad Winterbottom**
EVP, 
West Bancorporation;
President, West Bank

Harlee Olafson**
EVP and Chief Risk Officer, 
West Bancorporation;
EVP and Chief Risk Officer, 
West Bank

Patrick Donovan*
Retired

Steven Gaer*
R & R Realty Group; 
Mayor, West Des Moines

Mike Gerdin*
Heartland Express, Inc.

Sean McMurray*
Businessolver, Inc.

David Milligan*
Retired,
West Bank Executive

George Milligan*
The Graham Group, Inc.

Bob Pulver*
All-State Industries, Inc.

Lou Ann Sandburg*
Retired 

Steven Schuler*
Retired

Therese Vaughan*
Drake University

Jason Worth*
Gilcrest/Jewett
Lumber Company

* Director of West Bancorporation, Inc. and West Bank  ** Director of West Bank

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W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

C E N T R A L   I O W A   C O M M U N I T Y   B O A R D

Jerry Deegan
Retired

Darin Ferguson
Ferguson Commercial 
Real Estate Services

Ryan Flynn, CPA
Flynn + Sweeney, LLC

Kevin Grimm
Wexford & James, LLC

Greg LaMair
LMC Insurance and 
Risk Management

Gene Loffredo
Loffredo Fresh 
Produce Co., Inc.

Dave Moench
The Rasmussen  
Group, Inc.

Austin Palmer
The Palmer Group

Victoria Veiock
Bing's

Mark Wackerbarth
Denman & Company

Nancy Williams
American Land and  
Redevelopment, Corp.

Jeff Yurgae
Mueller-Yurgae  
Associates, Inc.

E A S T E R N   I O W A   C O M M U N I T Y   B O A R D

Jesse Allen
Allen Homes, Inc.

Rodney Anderson
Pancheros Mexican Grill

Jill Armstrong  
Skogman Realty

David Barker
Barker Apartments

Kevin Digmann
Hodge Construction

Mark Mysnyk
Steindler Orthopedic 
Clinic, PLC

Ravi Patel
Hawkeye Hotels

Luke Recker
Stryker Instruments

Chuck Skaugstad
The Mansion

Leighton Smith
BerganKDV

 All six of our community boards are non-voting advisory boards with knowledge of the communities we serve.

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M A N K A T O   C O M M U N I T Y   B O A R D

Bryan Bode
Investor/Consultant

Mark Draper
River City Electric 
Company

Mike Hennek
4.0 School Services, Inc.

Dr. Wynn Kearney
Retired Surgeon/Investor

Steve Kibble
Farmer/Investor

Bruce Kinsella
Retired Trust Officer
Non-Profit Consultant

Tim Lidstrom
Lidstrom Commercial 
Realtors

David Pfeffer
Vintage Fine Homes, Inc.

Mark Phinney
C&N Sales Company
Shield Security Systems

Randy Westman
Westman Investments

Art Westphal
Bethany Lutheran  
College

Andrew Willaert
Gislason & Hunter LLP

O W A T O N N A   C O M M U N I T Y   B O A R D

Joseph Effertz
Black Forest

Chad Hanson
Main Street Dental

Theresa James
James Brothers
Construction

Wayne James
James Brothers
Construction

Scott Mohs
Mohs Contracting
Mohs Homes

Mike Noble
Noble RV

Robert Randall
Transcend Engagement

Darren Roemhildt
Bridge Street  
Chiropractic

Brandon Wayne
Ameriprise

All six of our community boards are non-voting advisory boards with knowledge of the communities we serve.

1 2

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R O C H E s t e r   C O M M U N I T Y   B O A R D

Jason Boynton, CPA
Smith Schafer & Associates

Michael Busch
Paramark Corp.

Gus Chafoulias
Titan Ventures & Chafoulias  
Companies, Inc.

Patrick Deutsch
Pace International

Bobbie Gostout, M.D.
Mayo Clinic &  
Mayo Health Systems

Greg Groves
Universal Marine & RV, Inc.

Hal Henderson
HGA, Architect and 
Developer

Charlie Kuehn
Kuehn Motors

Dick Kuehn
Kuehn Motors

David Pederson
Dunlap & Seeger, P.A.

Joe Powers
PowersVentures

Peter Schuller
A.B. Systems, Inc.

Ed Stanley
Merit Building  
Enclosure Systems

Tim Weir
Olmsted Medical Center

All six of our community boards are non-voting advisory boards with knowledge of the communities we serve.

W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

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S T .   C L O U D   C O M M U N I T Y   B O A R D

David Berdan
J-Berd Mechanical

Byron Bjorklund
Short Stop Restaurants

Steve Feneis
Granite City Real Estate

Jason Ferche
Ferche Excavating

Marc Sanderson
Wilkie Sanderson

Dr. Kevin Smith
Regional Diagnostic 
Radiology

Eric Stack
Millerbernd  
Manufacturing

Tim Torborg
Torborg Builders, LLC

Heidi Weikert
S.T. Cotter  
Turbine Services

West Bank invests a great deal in relationships because we believe they’re the cornerstone of  

our success — it’s one of the reasons we form a community board where we do business.  

We turn to these leaders for their insight, perspective and collective wisdom. We know it’s  

impossible to be a community bank without local connections and support, so we’re grateful  

for their assistance in helping us achieve our business and community relations goals.

All six of our community boards are non-voting advisory boards with knowledge of the communities we serve.

1 4

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F I N A N C I A L   H I G H L I G H T S

Results of operations
  Net interest income

  Provision for loan losses

  Noninterest income

  Noninterest expense

  Income before income taxes

  Net income

Per common share
  Cash dividends

  Basic earnings

  Diluted earnings

  Closing stock price

  Book value

Year-end balances
  Assets

  Investment securities

  Loans

  Nonperforming loans

  Other real estate owned

  Deposits

  Stockholders’ equity

Ratios
  Return on average assets

  Return on average equity
  Texas ratio (1)
  Efficiency ratio (1) (2)

  Dividend payout ratio

  Dividend yield
  Net interest margin (2)

  Allowance for loan losses as % of loans

  Net (charge-offs) recoveries as % of average loans

  Nonperforming loans as % of loans

  Tangible common equity to tangible assets

As of and for the years ended December 31, 2019, 2018, and 2017  
(dollars in thousands, except per share data)

2019

2018

2017

$       66,430

$       62,058

$      60,057

 600 

 8,318 

 38,406 

 35,742 

 28,690 

(250)

7,752

34,992

35,068

28,508

-

8,648

32,267

36,438

23,070

$               0.83

$               0.78

$           0.71

 1.75 

 1.74 

 25.63 

 12.93 

$2,473,691

 411,069 

 1,941,663 

 538 

 - 

 2,014,756 

 211,820 

1.20%

14.34%

0.23%

50.96%

47.33%

3.24%

2.95%

0.89%

0.00%

0.03%

8.56%

1.75

1.74

19.09

11.72

$2,296,568

465,795

1,721,830

1,928

-

1,894,529

191,023

1.31%

15.68%

0.93%

48.33%

44.53%

4.09%

3.06%

0.97%

0.03%

0.11%

8.32%

1.42

1.41

25.15

10.98

$2,114,377

498,920

1,510,500

622

-

1,810,813

178,098

1.18%

13.29%

0.32%

45.39%

49.84%

2.82%

3.37%

1.09%

0.02%

0.04%

8.42%

(1)  A lower ratio is better.
(2)  As presented, this is a non-GAAP measure – see “Non-GAAP Financial Measures” for additional details.

W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

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C O N S O L I D A T E D   B A L A N C E   S H E E T S

Assets
  Cash and due from banks

  Federal funds sold

     Cash and cash equivalents

  Investment securities available for sale, at fair value

  Federal Home Loan Bank stock, at cost

  Loans

  Allowance for loan losses

     Loans, net

  Premises and equipment, net

  Accrued interest receivable

  Bank-owned life insurance

  Deferred tax assets, net

  Other assets

     Total assets

Liabilities and stockholders’ equity
Liabilities
  Deposits

     Noninterest-bearing demand

     Interest-bearing demand

     Savings

     Time of $250 or more

     Other time

       Total deposits
  Federal funds purchased

  Subordinated notes, net

  Federal Home Loan Bank advances, net

  Long-term debt, net

  Accrued expenses and other liabilities

     Total liabilities

Stockholders’ equity
   Preferred stock, $0.01 par value; authorized 50,000,000 shares; no  
   shares issued and outstanding at December 31, 2019 and 2018

   Common stock, no par value; authorized 50,000,000 shares; 16,379,752  
   and 16,295,494 shares issued and outstanding at December 31, 2019  
   and 2018, respectively

  Additional paid-in capital

  Retained earnings

  Accumulated other comprehensive loss

     Total stockholders’ equity

     Total liabilities and stockholders’ equity

December 31, 2019 and 2018  
(dollars in thousands, except per share data)

    2019

            2018   

$     37,808

$     46,369

 15,482 

 53,290 

 398,578 

 12,491 

 1,941,663 

 (17,235)

 1,924,428 

 29,680 

 7,134 

 34,893 

 5,361 

 7,836 

1,105

47,474

453,758

12,037

1,721,830 

 (16,689)

1,705,141

21,491

7,631

34,249

6,518

8,269

$2,473,691

$2,296,568

$   380,079

$   400,530

 346,307 

 996,836 

 81,871 

 209,663 

336,089

950,501

55,745

151,664

 2,014,756 

1,894,529

 2,660 

 20,438 

 179,365 

 22,925 

 21,727 

19,985

20,425

137,878

27,040

5,688

 2,261,871 

2,105,545

-

-

 3,000 

 27,260 

 184,821 

 (3,261)

 211,820 

3,000

25,128

169,709

(6,814)

191,023

$2,473,691

$2,296,568

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C O N S O L I D A T E D   S T A T E M E N T S   O F   I N C O M E

Interest income
  Loans, including fees

  Investment securities:

     Taxable

     Tax-exempt

  Federal funds sold

        Total interest income
Interest expense
  Deposits

  Federal funds purchased

  Subordinated notes

  Federal Home Loan Bank advances

  Long-term debt

        Total interest expense

        Net interest income
Provision for loan losses
        Net interest income after provision for loan losses
Noninterest income
  Service charges on deposit accounts

  Debit card usage fees

  Trust services

  Increase in cash value of bank-owned life insurance

  Gain from bank-owned life insurance

  Realized investment securities gains (losses), net

  Other income

        Total noninterest income
Noninterest expense
  Salaries and employee benefits

  Occupancy

  Data processing

  FDIC insurance

  Professional fees

  Director fees

  Write-down of premises

  Other expenses

        Total noninterest expense

        Income before income taxes
  Income taxes (1)
        Net income
Earnings per common share:
  Basic earnings per common share

  Diluted earnings per common share

Years ended December 31, 2019, 2018, and 2017 
(dollars in thousands, except per share data)

     2019

$85,512

     2018

              2017

$71,189

$63,242

 10,031 

 2,022 

 1,110 

 98,675 

 25,214 

 241 

 1,023 

 5,130 

 637 

 32,245 

 66,430 

 600 

 65,830 

 2,492 

 1,644 

 2,026 

 644 

 - 

 (87)

 1,599 

 8,318 

 21,790 

 5,355 

 2,735 

 404 

 814 

 993 

 - 

 6,315 

 38,406 

 35,742 

 7,052 

8,124

4,993

487

84,793

17,064

188

1,076

3,650

757

22,735

62,058

(250)

62,308

2,541

1,681

1,921

631

-

(263)

1,241

7,752

18,791

4,996

2,682

685

840

1,014

333

5,651

34,992

35,068

6,560

5,501

3,960

331

73,034

7,622

99

901

3,836

519

12,977

60,057

-

60,057

2,632

1,754

1,705

652

307

326

1,272

8,648

17,633

4,406

2,677

677

1,075

950

-

4,849

32,267

36,438

13,368

 $28,690 

 $28,508 

$23,070

$     1.75

$      1.74

$     1.75

$     1.74

$     1.42

$     1.41

(1)  Income tax expense for the year ended December 31, 2017 included a one-time increase of $2,340 due to the revaluation of net deferred  

tax assets related to the enactment of federal tax legislation on December 22, 2017.

W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

1 7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R E P O R T   O F   I N D E P E N D E N T   R E G I S T E R E D   P U B L I C   A C C O U N T I N G   F I R M

To the Stockholders and the Board of Directors of West Bancorporation, Inc.

We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheets 
of West Bancorporation, Inc. and subsidiary as of December 31, 2019 and 2018, and the related consolidated statements of income, comprehensive
income (not presented herein), stockholders’ equity (not presented herein) and cash flows (not presented herein) for each of the three years in the period 
ended December 31, 2019; and in our report, dated February 26, 2020, we expressed an unqualified opinion on those consolidated financial statements.

In our opinion, the information set forth in the accompanying condensed financial statements is fairly stated, in all material respects, in relation to the 
consolidated financial statements from which it has been derived.

Des Moines, Iowa | February 26, 2020

N O N - G A A P   F I N A N C I A L   M E A S U R E S

Non-GAAP financial measures include the Company’s presentation of net interest margin on a fully taxable equivalent (FTE) basis and the presentation  
of the efficiency ratio on an FTE basis, excluding certain noninterest income and expenses. The following table reconciles the non-GAAP financial  
measures to GAAP. 

As of and for the years ended December 31, 2019, 2018, and 2017 
(dollars in thousands, except per share data)

Reconciliation of net interest income and  
net interest margin on an FTE basis to GAAP:

  Net interest income (GAAP)

  Tax-equivalent adjustment (1)

  Net interest income on an FTE basis (non-GAAP)

  Average interest-earning assets

  Net interest margin on an FTE basis (non-GAAP)

Reconciliation of efficiency ratio on an  
FTE basis to GAAP:
  Net interest income on an FTE basis (non-GAAP)

  Noninterest income

   Adjustment for realized investment securities (gains) losses, net

   Adjustment for losses on disposal of premises and equipment, net

  Adjustment for gain on sale of premises

      Adjusted income

  Noninterest expense

 Adjustment for write-down of premises

      Adjusted expense

  Efficiency ratio on an adjusted FTE basis (non-GAAP) (2)

2019

2018

2017

$      66,430

$      62,058

$      60,057

834

$      67,264

$ 2,277,461

2.95%

1,528

$      63,586

$ 2,075,372

3.06%

2,677

$      62,734

$ 1,863,791

3.37%

$      67,264

$      63,586

$      62,734

8,318

87

-

(307)

$      75,362

$      38,406

-

$      38,406

50.96%

7,752

263

109

-

$      71,710

$      34,992

(333)

$      34,659

48.33%

8,648

(326)

25

-

$      71,081

$      32,267

-

$      32,267

45.39%

(1)  Computed on a tax-equivalent basis using a federal income tax rate of 21 percent in 2019 and 2018, and 35 percent in 2017, adjusted to reflect the effect of  

nondeductible interest expense associated with owning tax-exempt securities and loans. Management believes the presentation of this non-GAAP measure  
provides supplemental useful information for proper understanding of the financial results, as it enhances the comparability of income arising from taxable  
and nontaxable sources. 

(2)  The efficiency ratio expresses noninterest expense as a percent of fully taxable equivalent net interest income and noninterest income, excluding specific  

noninterest income and expenses. Management believes the presentation of this non-GAAP measure provides supplemental useful information for proper  
understanding of the financial performance. It is a standard measure of comparison within the banking industry.

1 8

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F O R M   1 0 - K

A copy of the Company’s annual report to the Securities and Exchange Commission on Form 10-K will be available on the Securities and Exchange 
Commission’s website at www.sec.gov and through a link on the Company’s website, westbankstrong.com, under Investor Relations — SEC Filings — 
Documents. A copy of the annual report can also be obtained upon request to Alice Jensen at 515-222-2300 or ajensen@westbankstrong.com.

S T O C K   I N F O R M A T I O N

West Bancorporation’s common stock is traded on the Nasdaq Global Select Market, and quotations are furnished by the Nasdaq System.  
We had 170 common stockholders of record on December 31, 2019, and an estimated 3,000 additional beneficial holders whose stock was held in  
street name by brokerages or fiduciaries.

Market and dividend information (1)

High

Low

Close

Dividends

2019
  4th Quarter

  3rd Quarter

  2nd Quarter

  1st Quarter

     Total

2018
  4th Quarter

  3rd Quarter

  2nd Quarter

  1st Quarter

     Total

 $ 25.93 

 $ 21.01 

 $ 25.63 

 22.47 

 22.32 

 23.74 

 19.63 

 20.14 

 19.02 

 21.74 

 21.22 

 20.68 

$ 23.88

$ 18.06

$ 19.09

26.51

26.95

26.85

23.10

22.65

23.65

23.50

25.15

25.60

 $ 0.21 

 0.21 

 0.21 

 0.20 

 $0.83 

$ 0.20

0.20

0.20

0.18

$ 0.78

(1)  The prices shown are the high, low and closing sale prices for the Company’s common stock. The market quotations, reported by Nasdaq,  

do not include retail markup, markdown or commissions.

T R A N S F E R   A G E N T   A N D   R E G I S T R A R

American Stock Transfer & Trust Company, LLC
6201 15th Avenue, Brooklyn, New York 11219
800-937-5449  |  www.amstock.com

W E S T   B A N C O R P O R A T I O N ,   I N C .   A N D   S U B S I D I A R Y     |     2 0 1 9   A N N U A L   R E P O R T

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F O R W A R D - L O O K I N G   S T A T E M E N T S

Certain statements in this report, other than purely historical information, including estimates, projections, statements relating to the  
Company’s business plans, objectives and expected operating results, and the assumptions upon which those statements are based, are 
“forward-looking statements” within the meanings of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities  
Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Forward-looking statements may appear 
throughout this report.  These forward-looking statements are generally identified by the words “believes,” “expects,” “intends,” “anticipates,” 
“projects,” “future,” “may,” “should,” “will,” “strategy,” “plan,” “opportunity,” “will be,” “will likely result,” “will continue” or similar references, or 
references to estimates, predictions or future events.  Such forward-looking statements are based upon certain underlying assumptions, risks 
and uncertainties.  Because of the possibility that the underlying assumptions are incorrect or do not materialize as expected in the future, 
actual results could differ materially from these forward-looking statements.  Risks and uncertainties that may affect future results include: 
interest rate risk; competitive pressures; pricing pressures on loans and deposits; changes in credit and other risks posed by the Company’s 
loan and investment portfolios, including declines in commercial or residential real estate values or changes in the allowance for loan losses 
dictated by new market conditions, accounting standards or regulatory requirements; actions of bank and nonbank competitors; changes 
in local, national and international economic conditions; changes in legal and regulatory requirements, limitations and costs; changes in 
customers’acceptance of the Company’s products and services; cyber-attacks; unexpected outcomes of existing or new litigation involving 
the Company; the monetary, trade and other regulatory policies of the U.S. government; acts of war or terrorism or other adverse external 
events and any other risks described in the “Risk Factors” sections of reports filed by the Company with the Securities and Exchange  
Commission.  The Company undertakes no obligation to revise or update such forward-looking statements to reflect current or future  
events or circumstances after the date hereof or to reflect the occurrence of unanticipated events. 

2 0

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2019 Annual Report

©   W e s t   B a n c o r p o r a t i o n ,   I n c .   a n d   S u b s i d i a r y

Locations

IOWA

MINNESOTA

Main Bank
1601 22nd St.
West Des Moines

Coralville
401 10th Ave.
Coralville 

Mankato
122 North Broad St.
Mankato

Owatonna
345 Florence Ave., Suite 101
Owatonna

East
2440 East Euclid Ave.
Des Moines 

Rochester
2188 Superior Dr. NW
Rochester 

St. Cloud
622 Roosevelt Rd., Suite 150
St. Cloud

Grand
125 Grand Ave.
West Des Moines

South
3920 SW 9th St.
Des Moines

Waukee
955 East Hickman Rd.
Waukee

Drive-Up Express

City Center
809 6th Ave.
Des Moines 

North
3839 Merle Hay Rd. 
Des Moines

Urbandale 
3255 99th St.
Urbandale

ONLINE

westbankstrong.com

          @westbankstrong

2019 Annual Report

©   W e s t   B a n c o r p o r a t i o n ,   I n c .   a n d   S u b s i d i a r y