Bank of Lake Village: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.30% (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: 14.30% (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 21.01% +14.51 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 | $14.5M | 14,522 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.1M | 69,113 | RCOAA223 |
| Recomputed ratio | 21.01% | numerator / denominator | |
| Filed ratio | 21.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +14.51 pp | $10.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.01% +13.01 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 | $14.5M | 14,522 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.1M | 69,113 | RCOAA223 |
| Recomputed ratio | 21.01% | numerator / denominator | |
| Filed ratio | 21.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.01 pp | $9.0M | capital that could be lost first |
Total risk-based capital ratio 22.30% +12.30 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 | $15.4M | 15,412 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $69.1M | 69,113 | RCOAA223 |
| Recomputed ratio | 22.30% | numerator / denominator | |
| Filed ratio | 22.30% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.30 pp | $8.5M | capital that could be lost first |
Tier 1 leverage ratio 16.10% +11.10 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 | $14.5M | 14,522 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $90.2M | 90,190 | RCOAA224 |
| Recomputed ratio | 16.10% | numerator / denominator | |
| Filed ratio | 16.10% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +11.10 pp | $10.0M | 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 | 5,468 | 5,468 | 5,468 | 5,468 | 5,468 | 5,468 | RCOAP742 |
| Retained earnings | 9,054 | 8,768 | 8,568 | 8,899 | 8,617 | 8,420 | RCOAKW00 |
| Accumulated other comprehensive income | (993) | (998) | (883) | (949) | (1,263) | (1,330) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,529 | 13,238 | 13,153 | 13,418 | 12,822 | 12,558 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 993 | 998 | 883 | 949 | 1,263 | 1,330 | P859 - P840 |
| Common equity Tier 1 capital | 14,522 | 14,236 | 14,036 | 14,367 | 14,085 | 13,888 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,522 | 14,236 | 14,036 | 14,367 | 14,085 | 13,888 | RCOA8274 |
| Tier 2 capital | 890 | 806 | 702 | 794 | 837 | 757 | RCOA5311 |
| Allowance includable in Tier 2 capital | 890 | 806 | 702 | 794 | 837 | 757 | RCOA5310 |
| Total capital | 15,412 | 15,042 | 14,738 | 15,161 | 14,922 | 14,645 | RCOA3792 |
| Total risk-weighted assets | 69,113 | 62,251 | 53,813 | 61,720 | 65,205 | 58,755 | RCOAA223 |
| Average total assets for the leverage ratio | 90,190 | 84,848 | 84,223 | 90,205 | 82,607 | 83,232 | 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 | $5.3M | $82K | 1.55% | 0.12% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $21.4M | $6.8M | 31.77% | 9.55% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $5.9M | $3.6M | 60.58% | 5.05% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $633K | $288K | 45.53% | 0.40% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $56.4M | $50.6M | 89.76% | 71.05% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.2M | $4.7M | 90.27% | 6.56% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $5.2M | $5.2M | 100.00% | 7.26% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $71.2M | ties to item 31 ($71.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $71.2M | RCONB704 |
| Less: excess allowance for credit losses | $2.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $69.1M | 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 | 21.01% | 21.01% | 22.30% | 16.10% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 22.87% | 22.87% | 24.16% | 16.78% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 26.08% | 26.08% | 27.39% | 16.67% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 23.28% | 23.28% | 24.56% | 15.93% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 21.60% | 21.60% | 22.88% | 17.05% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 23.64% | 23.64% | 24.93% | 16.69% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 24.11% | 24.11% | 25.40% | 14.93% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 18.98% | 18.98% | 20.25% | 14.50% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 18.73% | 18.73% | 20.00% | 14.56% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 18.99% | 18.99% | 20.27% | 14.83% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 19.63% | 19.63% | 20.91% | 13.86% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 16.49% | 16.49% | 17.75% | 12.59% | 20.70% | 20.70% | 21.86% | 12.73% |
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 Lake Village (this bank) | Risk-based | 21.01% | 21.01% | 22.30% | 16.10% | |
| Milton Savings Bank | $90.6M | Risk-based | 31.35% | 31.35% | 32.60% | 16.89% |
| Menard Bank | $90.7M | CBLR | NA | NA | NA | 12.72% |
| Rockland Savings Bank, FSB | $90.8M | Risk-based | 14.54% | 14.54% | 15.60% | 9.67% |
| County Savings Bank | $90.4M | Risk-based | 19.43% | 19.43% | 20.55% | 8.08% |
| Stock Exchange Bank | $90.3M | Risk-based | 14.06% | 14.06% | 15.31% | 9.01% |
| The First National Bank of Hooker | $91.2M | CBLR | NA | NA | NA | 16.33% |
| First Bank and Trust Company | $91.2M | Risk-based | 20.55% | 20.55% | 21.80% | 10.55% |
| Nova Bank | $91.2M | CBLR | NA | NA | NA | 28.11% |
| Belt Valley Bank | $89.9M | CBLR | NA | NA | NA | 14.83% |
| Peer 25th percentile | 14.54% | 14.54% | 15.60% | 9.67% | ||
| Peer median | 19.43% | 19.43% | 20.55% | 12.72% | ||
| Peer 75th percentile | 20.55% | 20.55% | 21.80% | 16.33% | ||
| This bank's percentile | 80 | 80 | 80 | 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/476445/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.