Citizens Bank of Cumberland County, Inc.: 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 12.25% +3.25 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 | $11.8M | 11,821 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $96.5M | 96,468 | RCOAA224 |
| Recomputed ratio | 12.25% | numerator / denominator | |
| Filed ratio | 12.25% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.25 pp | $3.1M | 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 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | 7,500 | RCOAP742 |
| Retained earnings | 4,321 | 3,792 | 3,653 | 4,360 | 3,873 | 3,403 | RCOAKW00 |
| Accumulated other comprehensive income | (212) | (200) | (110) | (162) | (261) | (370) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,609 | 11,092 | 11,043 | 11,698 | 11,112 | 10,533 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 212 | 200 | 110 | 162 | 261 | 370 | P859 - P840 |
| Common equity Tier 1 capital | 11,821 | 11,292 | 11,153 | 11,860 | 11,373 | 10,903 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 11,821 | 11,292 | 11,153 | 11,860 | 11,373 | 10,903 | 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 | 96,468 | 96,270 | 96,508 | 95,351 | 93,783 | 92,614 | 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 | 12.25% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | CBLR | NA | NA | NA | 11.73% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | CBLR | NA | NA | NA | 11.56% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | CBLR | NA | NA | NA | 12.44% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | CBLR | NA | NA | NA | 12.13% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | CBLR | NA | NA | NA | 11.77% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | CBLR | NA | NA | NA | 11.81% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | CBLR | NA | NA | NA | 12.85% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | CBLR | NA | NA | NA | 12.26% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | CBLR | NA | NA | NA | 12.34% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | CBLR | NA | NA | NA | 11.78% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | CBLR | NA | NA | NA | 12.64% | 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 |
|---|---|---|---|---|---|---|
| Citizens Bank of Cumberland County, Inc. (this bank) | CBLR | NA | NA | NA | 12.25% | |
| Farmers Bank | $94.8M | CBLR | NA | NA | NA | 9.06% |
| Home National Bank | $95.0M | CBLR | NA | NA | NA | 10.46% |
| Community Bank of Oelwein | $95.0M | CBLR | NA | NA | NA | 14.11% |
| Armstrong County Building and Loan Association | $95.1M | Risk-based | 28.13% | 28.13% | 29.00% | 12.50% |
| Huron State Bank | $95.1M | CBLR | NA | NA | NA | 12.44% |
| Mayville State Bank | $94.6M | CBLR | NA | NA | NA | 11.72% |
| First State Bank of Harvey | $94.6M | CBLR | NA | NA | NA | 10.40% |
| Riverside Savings Bank, SSB | $94.5M | CBLR | NA | NA | NA | 18.78% |
| Lawrenceburg Federal Bank | $95.2M | CBLR | NA | NA | NA | 18.43% |
| First Security Bank of Roundup | $94.5M | Risk-based | 27.14% | 27.14% | 27.30% | 13.36% |
| Peer 25th percentile | 27.39% | 27.39% | 27.72% | 10.78% | ||
| Peer median | 27.64% | 27.64% | 28.15% | 12.47% | ||
| Peer 75th percentile | 27.88% | 27.88% | 28.57% | 13.92% | ||
| This bank's percentile | NA | NA | NA | 40 |
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/2921622/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.