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 15.54% +6.54 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 | $24.5M | 24,521 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $157.8M | 157,841 | RCOAA224 |
| Recomputed ratio | 15.54% | numerator / denominator | |
| Filed ratio | 15.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.54 pp | $10.3M | 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 | 500 | 500 | 500 | 500 | 500 | 500 | RCOAP742 |
| Retained earnings | 24,021 | 23,785 | 23,528 | 23,424 | 23,222 | 23,073 | RCOAKW00 |
| Accumulated other comprehensive income | (8,356) | (9,757) | (8,601) | (9,870) | (11,656) | (11,410) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 16,165 | 14,528 | 15,427 | 14,054 | 12,066 | 12,163 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 8,356 | 9,757 | 8,601 | 9,870 | 11,656 | 11,410 | P859 - P840 |
| Common equity Tier 1 capital | 24,521 | 24,285 | 24,028 | 23,924 | 23,722 | 23,573 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 24,521 | 24,285 | 24,028 | 23,924 | 23,722 | 23,573 | 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 | 157,841 | 156,880 | 154,487 | 153,018 | 151,964 | 151,962 | 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 | 15.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.48% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 15.55% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 15.63% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 15.61% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 15.51% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 15.42% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 15.37% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 15.42% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 15.70% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 15.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 15.96% | 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 Savings Bank (this bank) | CBLR | NA | NA | NA | 15.54% | |
| Grand Missouri Bank | $151.1M | CBLR | NA | NA | NA | 13.72% |
| First Security Bank | $151.1M | CBLR | NA | NA | NA | 9.22% |
| Greenfield Banking Company | $151.2M | Risk-based | 12.66% | 12.66% | 13.57% | 8.54% |
| GSL Savings Bank | $151.2M | Risk-based | 11.90% | 11.90% | 12.83% | 7.46% |
| Schuyler Savings Bank | $151.2M | CBLR | NA | NA | NA | 14.07% |
| Bank of Hartington | $151.0M | Risk-based | 11.39% | 11.39% | 12.50% | 9.05% |
| First State Bank | $151.2M | CBLR | NA | NA | NA | 15.89% |
| Independent Correspondent Bankers' Bank, Inc. | $151.4M | Risk-based | 22.65% | 22.65% | 23.90% | 13.21% |
| Increase Bank | $150.7M | CBLR | NA | NA | NA | 9.57% |
| Peer 25th percentile | 11.78% | 11.78% | 12.75% | 9.05% | ||
| Peer median | 12.28% | 12.28% | 13.20% | 9.57% | ||
| Peer 75th percentile | 15.16% | 15.16% | 16.15% | 13.72% | ||
| This bank's percentile | NA | NA | NA | 89 |
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/544447/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.