Citizens Federal Savings & Loan Association: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 12.45% (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: 12.45% (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 20.15% +13.65 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 | $20.3M | 20,322 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.9M | 100,863 | RCOAA223 |
| Recomputed ratio | 20.15% | numerator / denominator | |
| Filed ratio | 20.15% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.65 pp | $13.8M | capital that could be lost first |
Tier 1 risk-based capital ratio 20.15% +12.15 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 | $20.3M | 20,322 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.9M | 100,863 | RCOAA223 |
| Recomputed ratio | 20.15% | numerator / denominator | |
| Filed ratio | 20.15% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +12.15 pp | $12.3M | capital that could be lost first |
Total risk-based capital ratio 20.45% +10.45 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 | $20.6M | 20,622 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $100.9M | 100,863 | RCOAA223 |
| Recomputed ratio | 20.45% | numerator / denominator | |
| Filed ratio | 20.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +10.45 pp | $10.5M | capital that could be lost first |
Tier 1 leverage ratio 10.90% +5.90 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 | $20.3M | 20,322 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $186.5M | 186,496 | RCOAA224 |
| Recomputed ratio | 10.90% | numerator / denominator | |
| Filed ratio | 10.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.90 pp | $11.0M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 20,322 | 20,064 | 19,901 | 19,667 | 19,472 | 19,296 | RCOAKW00 |
| Accumulated other comprehensive income | (984) | (1,108) | (860) | (1,119) | (1,434) | (1,523) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 19,338 | 18,956 | 19,041 | 18,548 | 18,038 | 17,773 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 984 | 1,108 | 860 | 1,119 | 1,434 | 1,523 | P859 - P840 |
| Common equity Tier 1 capital | 20,322 | 20,064 | 19,901 | 19,667 | 19,472 | 19,296 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,322 | 20,064 | 19,901 | 19,667 | 19,472 | 19,296 | RCOA8274 |
| Tier 2 capital | 300 | 300 | 300 | 300 | 300 | 300 | RCOA5311 |
| Allowance includable in Tier 2 capital | 300 | 300 | 300 | 300 | 300 | 300 | RCOA5310 |
| Total capital | 20,622 | 20,364 | 20,201 | 19,967 | 19,772 | 19,596 | RCOA3792 |
| Total risk-weighted assets | 100,863 | 99,931 | 98,442 | 96,102 | 96,740 | 95,622 | RCOAA223 |
| Average total assets for the leverage ratio | 186,496 | 185,730 | 183,486 | 183,605 | 184,049 | 185,064 | 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 | $6.9M | $1.1M | 15.72% | 1.08% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $26.8M | $5.0M | 18.51% | 4.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $147.2M | $89.4M | 60.70% | 88.59% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $49K | $49K | 100.00% | 0.05% | RC-R Part II, item 4.c, 5.c |
| All other assets | $6.7M | $5.4M | 80.44% | 5.36% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $500 | 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 | $100.9M | ties to item 31 ($100.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $100.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $100.9M | 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 | 20.15% | 20.15% | 20.45% | 10.90% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.08% | 20.08% | 20.38% | 10.80% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 20.22% | 20.22% | 20.52% | 10.85% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 20.46% | 20.46% | 20.78% | 10.71% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.13% | 20.13% | 20.44% | 10.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.18% | 20.18% | 20.49% | 10.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 20.12% | 20.12% | 20.43% | 10.55% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.21% | 20.21% | 20.52% | 10.58% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.54% | 20.54% | 20.87% | 10.68% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.75% | 20.75% | 21.07% | 10.83% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 21.07% | 21.07% | 21.40% | 10.89% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.10% | 21.10% | 21.43% | 10.89% | 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 |
|---|---|---|---|---|---|---|
| Citizens Federal Savings & Loan Association (this bank) | Risk-based | 20.15% | 20.15% | 20.45% | 10.90% | |
| Farmers State Bank | $186.2M | Risk-based | 31.65% | 31.65% | 32.91% | 15.44% |
| Liberty Trust & Savings Bank | $186.2M | CBLR | NA | NA | NA | 20.65% |
| Bank of Richmondville | $185.9M | Risk-based | 27.52% | 27.52% | 28.78% | 11.54% |
| United Republic Bank | $185.8M | CBLR | NA | NA | NA | 11.57% |
| Southwind Bank | $186.6M | CBLR | NA | NA | NA | 10.42% |
| Gulf Coast Business Bank | $186.6M | CBLR | NA | NA | NA | 12.53% |
| State Bank of Bement | $185.6M | CBLR | NA | NA | NA | 10.19% |
| The Home National Bank of Thorntown | $185.6M | CBLR | NA | NA | NA | 10.37% |
| Valley Central Bank | $186.7M | CBLR | NA | NA | NA | 20.06% |
| Tensas State Bank | $185.5M | CBLR | NA | NA | NA | 13.87% |
| Peer 25th percentile | 28.55% | 28.55% | 29.81% | 10.70% | ||
| Peer median | 29.59% | 29.59% | 30.84% | 12.05% | ||
| Peer 75th percentile | 30.62% | 30.62% | 31.87% | 15.05% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/647777/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.