Citizens 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 13.54% +4.54 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 | $19.3M | 19,337 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $142.8M | 142,779 | RCOAA224 |
| Recomputed ratio | 13.54% | numerator / denominator | |
| Filed ratio | 13.54% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +4.54 pp | $6.5M | 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 | 1,400 | 1,400 | 1,400 | 1,400 | 1,400 | 1,400 | RCOAP742 |
| Retained earnings | 17,937 | 17,499 | 17,174 | 17,367 | 17,134 | 16,827 | RCOAKW00 |
| Accumulated other comprehensive income | (946) | (1,001) | (715) | (826) | (1,094) | (1,340) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,391 | 17,898 | 17,859 | 17,941 | 17,440 | 16,887 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 946 | 1,001 | 715 | 826 | 1,094 | 1,340 | P859 - P840 |
| Common equity Tier 1 capital | 19,337 | 18,899 | 18,574 | 18,767 | 18,534 | 18,227 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 19,337 | 18,899 | 18,574 | 18,767 | 18,534 | 18,227 | 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 | 142,779 | 142,546 | 132,013 | 131,927 | 139,938 | 143,746 | 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 | 13.54% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 13.26% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 14.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 13.24% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.68% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 13.37% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 13.65% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 13.25% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.35% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.90% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.78% | 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 State Bank (this bank) | CBLR | NA | NA | NA | 13.54% | |
| The First Bank of Okarche | $137.5M | CBLR | NA | NA | NA | 16.13% |
| The Twin Valley Bank | $137.6M | CBLR | NA | NA | NA | 9.23% |
| State Bank of Cherry | $137.6M | CBLR | NA | NA | NA | 11.63% |
| Whitesville State Bank | $137.6M | CBLR | NA | NA | NA | 9.96% |
| Pointwest Bank | $137.3M | Risk-based | 31.83% | 31.83% | 32.84% | 12.54% |
| First Federal Savings Bank of Angola | $137.3M | CBLR | NA | NA | NA | 23.28% |
| Security First National Bank of Hugo | $137.7M | CBLR | NA | NA | NA | 10.38% |
| Citizens State Bank | $137.7M | CBLR | NA | NA | NA | 17.93% |
| First Central Bank | $137.8M | Risk-based | 13.77% | 13.77% | 15.00% | 11.59% |
| Streator Home Savings Bank | $137.0M | CBLR | NA | NA | NA | 21.99% |
| Peer 25th percentile | 18.28% | 18.28% | 19.46% | 10.68% | ||
| Peer median | 22.80% | 22.80% | 23.92% | 12.09% | ||
| Peer 75th percentile | 27.31% | 27.31% | 28.38% | 17.48% | ||
| This bank's percentile | NA | NA | NA | 60 |
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/937759/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.