Boelus State 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 14.99% +5.99 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 | $3.7M | 3,686 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $24.6M | 24,594 | RCOAA224 |
| Recomputed ratio | 14.99% | numerator / denominator | |
| Filed ratio | 14.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +5.99 pp | $1.5M | 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 | 850 | 850 | 850 | 850 | 850 | 850 | RCOAP742 |
| Retained earnings | 2,836 | 2,751 | 2,699 | 2,667 | 2,598 | 2,488 | 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 | 3,686 | 3,601 | 3,549 | 3,517 | 3,448 | 3,338 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 3,686 | 3,601 | 3,549 | 3,517 | 3,448 | 3,338 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 3,686 | 3,601 | 3,549 | 3,517 | 3,448 | 3,338 | RCOA8274 |
| Tier 2 capital | NA | NA | 110 | NA | 121 | 123 | |
| Allowance includable in Tier 2 capital | NA | NA | 110 | NA | 121 | 123 | |
| Total capital | NA | NA | 3,659 | NA | 3,569 | 3,461 | |
| Total risk-weighted assets | NA | NA | 8,731 | NA | 9,668 | 9,778 | |
| Average total assets for the leverage ratio | 24,594 | 24,023 | 23,459 | 23,265 | 22,884 | 21,770 | 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 | 14.99% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 14.99% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 40.65% | 40.65% | 41.91% | 15.13% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 15.12% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 35.66% | 35.66% | 36.92% | 15.07% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 34.14% | 34.14% | 35.40% | 15.33% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 36.99% | 36.99% | 38.24% | 15.09% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 14.55% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 33.37% | 33.37% | 34.62% | 14.16% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 33.52% | 33.52% | 34.78% | 14.01% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 13.81% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 33.56% | 33.56% | 34.82% | 13.23% | 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 |
|---|---|---|---|---|---|---|
| Boelus State Bank (this bank) | CBLR | NA | NA | NA | 14.99% | |
| Hart County Bank and Trust Company | $24.1M | Risk-based | 39.24% | 39.24% | 40.54% | 34.31% |
| Citicorp Trust Delaware, N.A. | $24.1M | Risk-based | 482.80% | 482.80% | 482.80% | 92.72% |
| The Citizens National Bank of Hammond | $23.9M | Risk-based | 13.85% | 13.85% | 14.60% | 7.92% |
| First State Bank of Swanville | $23.8M | Risk-based | 26.71% | 26.71% | 27.89% | 18.14% |
| The Baxter State Bank | $25.2M | CBLR | NA | NA | NA | 19.75% |
| The First National Bank of Assumption | $25.2M | CBLR | NA | NA | NA | 11.14% |
| Peoples State Bank | $23.5M | CBLR | NA | NA | NA | 19.83% |
| MT. Victory State Bank | $23.4M | CBLR | NA | NA | NA | 10.44% |
| Dickinson County Bank | $23.4M | CBLR | NA | NA | NA | 13.71% |
| Peer 25th percentile | 23.50% | 23.50% | 24.57% | 11.14% | ||
| Peer median | 32.98% | 32.98% | 34.21% | 18.14% | ||
| Peer 75th percentile | 150.13% | 150.13% | 151.10% | 19.83% | ||
| This bank's percentile | NA | NA | NA | 44 |
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/472250/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.