Citizens Savings 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 9.90% +0.90 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 | $8.0M | 7,982 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $80.6M | 80,619 | RCOAA224 |
| Recomputed ratio | 9.90% | numerator / denominator | |
| Filed ratio | 9.90% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.90 pp | $726K | 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 | 2,341 | 2,341 | 2,341 | 2,341 | 2,341 | 2,341 | RCOAP742 |
| Retained earnings | 5,641 | 5,531 | 5,386 | 5,290 | 5,106 | 4,813 | 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 | 7,982 | 7,872 | 7,727 | 7,631 | 7,447 | 7,154 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 0 | 0 | 0 | 0 | 0 | 0 | P859 - P840 |
| Common equity Tier 1 capital | 7,982 | 7,872 | 7,727 | 7,631 | 7,447 | 7,154 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 7,982 | 7,872 | 7,727 | 7,631 | 7,447 | 7,154 | RCOA8274 |
| Tier 2 capital | NA | 451 | 451 | 451 | 451 | 453 | |
| Allowance includable in Tier 2 capital | NA | 451 | 451 | 451 | 451 | 453 | |
| Total capital | NA | 8,323 | 8,178 | 8,082 | 7,898 | 7,607 | |
| Total risk-weighted assets | NA | 54,309 | 51,466 | 52,193 | 51,264 | 50,432 | |
| Average total assets for the leverage ratio | 80,619 | 75,227 | 77,398 | 78,175 | 78,185 | 76,382 | 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 | 9.90% | 22.08% | 22.08% | 23.06% | 13.06% |
| 1Q26 | Risk-based | 14.49% | 14.49% | 15.33% | 10.46% | 22.52% | 22.52% | 23.43% | 13.02% |
| 4Q25 | Risk-based | 15.01% | 15.01% | 15.89% | 9.98% | 21.73% | 21.73% | 22.73% | 13.18% |
| 3Q25 | Risk-based | 14.62% | 14.62% | 15.48% | 9.76% | 21.77% | 21.77% | 22.80% | 13.28% |
| 2Q25 | Risk-based | 14.53% | 14.53% | 15.41% | 9.52% | 22.20% | 22.20% | 23.15% | 13.00% |
| 1Q25 | Risk-based | 14.19% | 14.19% | 15.08% | 9.37% | 21.99% | 21.99% | 22.93% | 12.89% |
| 4Q24 | Risk-based | 13.64% | 13.64% | 14.53% | 9.46% | 21.43% | 21.43% | 22.37% | 12.92% |
| 3Q24 | Risk-based | 13.84% | 13.84% | 14.73% | 9.57% | 21.38% | 21.38% | 22.41% | 12.89% |
| 2Q24 | Risk-based | 13.43% | 13.43% | 14.32% | 9.34% | 20.76% | 20.76% | 21.89% | 12.82% |
| 1Q24 | Risk-based | 14.55% | 14.55% | 15.47% | 9.82% | 20.90% | 20.90% | 22.17% | 12.66% |
| 4Q23 | Risk-based | 14.68% | 14.68% | 15.64% | 9.27% | 20.52% | 20.52% | 21.59% | 12.60% |
| 3Q23 | Risk-based | 14.03% | 14.03% | 14.95% | 9.20% | 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 Savings Bank (this bank) | CBLR | NA | NA | NA | 9.90% | |
| Sherwood Community Bank | $77.9M | Risk-based | 12.78% | 12.78% | 13.62% | 9.02% |
| Bank of Evergreen | $78.1M | CBLR | NA | NA | NA | 14.25% |
| Five Rivers Bank | $78.1M | CBLR | NA | NA | NA | 57.11% |
| The First National Bank of Blanchester | $77.7M | Risk-based | 22.08% | 22.08% | 22.84% | 10.62% |
| Citizens National Bank of Crosbyton | $77.6M | CBLR | NA | NA | NA | 16.81% |
| Marseilles Bank | $77.6M | Risk-based | 20.06% | 20.06% | 21.19% | 8.31% |
| The First National Bank of Ava | $78.3M | Risk-based | 19.35% | 19.35% | 20.61% | 12.76% |
| First National Bank of South Padre Island | $78.3M | CBLR | NA | NA | NA | 14.22% |
| Redemption Bank | $77.5M | CBLR | NA | NA | NA | 18.53% |
| Pavillion Bank | $78.4M | Risk-based | 20.69% | 20.69% | 21.94% | 15.54% |
| Peer 25th percentile | 19.35% | 19.35% | 20.61% | 11.15% | ||
| Peer median | 20.06% | 20.06% | 21.19% | 14.23% | ||
| Peer 75th percentile | 20.69% | 20.69% | 21.94% | 16.49% | ||
| This bank's percentile | NA | NA | NA | 20 |
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/474544/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.