Bank of Bird-In-Hand: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.39% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 3.39% (RCOAH311).
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.
Common equity Tier 1 ratio 10.76% +4.26 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $183.6M | 183,559 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,706,117 | RCOAA223 |
| Recomputed ratio | 10.76% | numerator / denominator | |
| Filed ratio | 10.76% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +4.26 pp | $72.7M | capital that could be lost first |
Tier 1 risk-based capital ratio 10.76% +2.76 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $183.6M | 183,559 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,706,117 | RCOAA223 |
| Recomputed ratio | 10.76% | numerator / denominator | |
| Filed ratio | 10.76% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +2.76 pp | $47.1M | capital that could be lost first |
Total risk-based capital ratio 11.39% +1.39 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $194.3M | 194,338 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.71B | 1,706,117 | RCOAA223 |
| Recomputed ratio | 11.39% | numerator / denominator | |
| Filed ratio | 11.39% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.39 pp | $23.7M | capital that could be lost first |
Tier 1 leverage ratio 9.82% +4.82 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $183.6M | 183,559 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.87B | 1,869,440 | RCOAA224 |
| Recomputed ratio | 9.82% | numerator / denominator | |
| Filed ratio | 9.82% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.82 pp | $90.1M | 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 | 130,181 | 126,675 | 126,669 | 122,664 | 122,658 | 115,152 | RCOAP742 |
| Retained earnings | 53,378 | 47,627 | 45,396 | 41,180 | 37,225 | 34,283 | RCOAKW00 |
| Accumulated other comprehensive income | 0 | 0 | 0 | 0 | 0 | 0 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 183,559 | 174,302 | 172,065 | 163,844 | 159,883 | 149,435 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 183,559 | 174,302 | 172,065 | 163,844 | 159,883 | 149,435 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 183,559 | 174,302 | 172,065 | 163,844 | 159,883 | 149,435 | RCOA8274 |
| Tier 2 capital | 10,779 | 10,448 | 10,113 | 9,796 | 9,367 | 8,403 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,779 | 10,448 | 10,113 | 9,796 | 9,367 | 8,403 | RCOA5310 |
| Total capital | 194,338 | 184,750 | 182,178 | 173,640 | 169,250 | 157,838 | RCOA3792 |
| Total risk-weighted assets | 1,706,117 | 1,632,063 | 1,569,989 | 1,516,322 | 1,491,835 | 1,419,336 | RCOAA223 |
| Average total assets for the leverage ratio | 1,869,440 | 1,807,715 | 1,777,448 | 1,708,583 | 1,638,361 | 1,600,175 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $130.7M | $3.8M | 2.93% | 0.22% | RC-R Part II, item 1 |
| Loans: residential mortgage | $540.5M | $316.7M | 58.59% | 18.56% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $2.0M | $3.0M | 150.00% | 0.17% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $1.20B | $1.20B | 100.00% | 70.14% | RC-R Part II, item 4.d, 5.d |
| All other assets | $48.2M | $46.5M | 96.50% | 2.73% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $140.0M | $139.3M | 99.53% | 8.17% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.71B | ties to item 31 ($1.71B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.71B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.71B | RCONG641, ties |
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 | Risk-based | 10.76% | 10.76% | 11.39% | 9.82% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 10.68% | 10.68% | 11.32% | 9.64% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 10.96% | 10.96% | 11.60% | 9.68% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 10.81% | 10.81% | 11.45% | 9.59% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.72% | 10.72% | 11.35% | 9.76% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.53% | 10.53% | 11.12% | 9.34% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.73% | 10.73% | 11.34% | 9.22% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 11.14% | 11.14% | 11.74% | 9.55% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 11.13% | 11.13% | 11.72% | 10.06% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 11.57% | 11.57% | 12.17% | 10.33% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.78% | 11.78% | 12.37% | 10.77% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.82% | 10.82% | 11.42% | 9.80% | 12.78% | 12.79% | 13.93% | 10.03% |
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 |
|---|---|---|---|---|---|---|
| Bank of Bird-In-Hand (this bank) | Risk-based | 10.76% | 10.76% | 11.39% | 9.82% | |
| BTC Bank | $1.91B | CBLR | NA | NA | NA | 9.35% |
| BANK7 | $1.91B | Risk-based | 15.18% | 15.18% | 16.36% | 13.88% |
| The Lowell Five Cent Savings Bank | $1.90B | Risk-based | 16.81% | 16.81% | 18.07% | 12.68% |
| First American Bank | $1.91B | Risk-based | 17.94% | 17.94% | 19.19% | 11.79% |
| Fairfield County Bank | $1.92B | CBLR | NA | NA | NA | 14.32% |
| Blue Foundry Bank | $1.89B | Risk-based | 18.94% | 18.94% | 19.93% | 14.64% |
| First Northern Bank of Dixon | $1.93B | Risk-based | 17.75% | 17.75% | 18.97% | 11.95% |
| Whitaker Bank, Inc | $1.93B | CBLR | NA | NA | NA | 12.89% |
| The Citizens National Bank of Meridian | $1.89B | Risk-based | 13.60% | 13.60% | 14.63% | 11.28% |
| Peer 25th percentile | 15.59% | 15.59% | 16.79% | 11.79% | ||
| Peer median | 17.28% | 17.28% | 18.52% | 12.68% | ||
| Peer 75th percentile | 17.89% | 17.89% | 19.14% | 13.88% | ||
| This bank's percentile | 0 | 0 | 0 | 11 |
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/4536084/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.