American Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
What each ratio is made of, 2Q26
Open a ratio to see its numerator and denominator as filed, our recomputation, and how far it sits above each regulatory line.
Community bank leverage ratio 13.37% +4.37 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $42.1M | 42,070 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $314.7M | 314,725 | RCOAA224 |
| Recomputed ratio | 13.37% | numerator / denominator | |
| Filed ratio | 13.37% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.37 pp | $13.7M | capital that could be lost first |
Amounts in the middle column are thousands of dollars as filed. Ratios are the standardized column of Schedule RC-R Part I.
The capital stack, $ thousands
From common equity to total capital, then the denominators the ratios divide by. Negatives in parentheses.
| Line | 2Q26 | 1Q26 | 4Q25 | 3Q25 | 2Q25 | 1Q25 | Source |
|---|---|---|---|---|---|---|---|
| Common stock plus related surplus, net of treasury stock | 20,641 | 20,252 | 20,228 | 20,153 | 20,098 | 19,698 | RCOAP742 |
| Retained earnings | 21,429 | 20,413 | 20,516 | 19,681 | 18,882 | 18,141 | RCOAKW00 |
| Accumulated other comprehensive income | (1,418) | (1,556) | (1,495) | (1,764) | (2,142) | (2,144) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,652 | 39,109 | 39,249 | 38,070 | 36,838 | 35,695 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,418 | 1,556 | 1,495 | 1,764 | 2,142 | 2,144 | P859 - P840 |
| Common equity Tier 1 capital | 42,070 | 40,665 | 40,744 | 39,834 | 38,980 | 37,839 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,070 | 40,665 | 40,744 | 39,834 | 38,980 | 37,839 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 314,725 | 324,266 | 323,436 | 302,794 | 293,709 | 290,448 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
12 quarters against the asset-tier median
| Quarter | Framework | CET1 | Tier 1 | Total capital | Leverage | Tier median CET1 | Tier median Tier 1 | Tier median Total capital | Tier median Leverage |
|---|---|---|---|---|---|---|---|---|---|
| 2Q26 | CBLR | NA | NA | NA | 13.37% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.54% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.60% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 13.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.27% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 13.03% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.31% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.15% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 13.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.74% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 14.06% | 14.65% | 14.67% | 15.79% | 10.60% |
NA means not filed for that quarter: a community bank leverage ratio filer files no risk-based ratios. Tier medians are the served benchmark for banks in the same asset tier.
Against similar banks, 2Q26
| Bank | Assets | Framework | CET1 | Tier 1 | Total capital | Leverage |
|---|---|---|---|---|---|---|
| American Community Bank (this bank) | CBLR | NA | NA | NA | 13.37% | |
| Dearborn Federal Savings Bank | $306.6M | CBLR | NA | NA | NA | 25.86% |
| Farmers and Merchants Bank | $306.1M | CBLR | NA | NA | NA | 9.05% |
| Craft Bank | $305.9M | Risk-based | 14.40% | 14.40% | 15.55% | 13.81% |
| Hometown National Bank | $307.2M | Risk-based | 19.25% | 19.25% | 20.31% | 11.30% |
| Community First Banking Company | $307.3M | CBLR | NA | NA | NA | 10.31% |
| Bank Irvine | $305.6M | CBLR | NA | NA | NA | 22.76% |
| First Secure State Bank | $305.6M | Risk-based | 17.48% | 17.48% | 18.53% | 13.03% |
| Farmers and Merchants Bank | $307.6M | CBLR | NA | NA | NA | 11.56% |
| Sundown State Bank | $307.7M | CBLR | NA | NA | NA | 11.63% |
| Peer 25th percentile | 15.94% | 15.94% | 17.04% | 11.30% | ||
| Peer median | 17.48% | 17.48% | 18.53% | 11.63% | ||
| Peer 75th percentile | 18.37% | 18.37% | 19.42% | 13.81% | ||
| This bank's percentile | NA | NA | NA | 67 |
Peer ratios use the same basis as this bank: the standardized column of Schedule RC-R where served, the filed summary otherwise. Similar banks are the nearest banks by size in the same asset tier.
Source: FFIEC Call Report Schedule RC-R, Parts I and II, as filed. Well capitalized means at least 6.5% CET1, 8% Tier 1, 10% total capital and 5% leverage under the prompt corrective action rules; a community bank leverage ratio filer must instead hold the leverage ratio its framework requires. The same figures are in the API at /api/v1/banks/2871558/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.