Community 1st Bank Las Vegas: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.98% (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: 14.98% (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 21.93% +15.43 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 | $29.2M | 29,203 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $133.1M | 133,148 | RCOAA223 |
| Recomputed ratio | 21.93% | numerator / denominator | |
| Filed ratio | 21.93% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.43 pp | $20.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 21.93% +13.93 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 | $29.2M | 29,203 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $133.1M | 133,148 | RCOAA223 |
| Recomputed ratio | 21.93% | numerator / denominator | |
| Filed ratio | 21.93% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +13.93 pp | $18.6M | capital that could be lost first |
Total risk-based capital ratio 22.98% +12.98 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 | $30.6M | 30,600 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $133.1M | 133,148 | RCOAA223 |
| Recomputed ratio | 22.98% | numerator / denominator | |
| Filed ratio | 22.98% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.98 pp | $17.3M | capital that could be lost first |
Tier 1 leverage ratio 10.02% +5.02 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 | $29.2M | 29,203 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $291.5M | 291,492 | RCOAA224 |
| Recomputed ratio | 10.02% | numerator / denominator | |
| Filed ratio | 10.02% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.02 pp | $14.6M | 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 | 16,061 | 16,061 | 16,061 | 16,061 | 16,061 | 16,061 | RCOAP742 |
| Retained earnings | 13,142 | 11,552 | 10,041 | 11,208 | 9,611 | 9,274 | RCOAKW00 |
| Accumulated other comprehensive income | (2,227) | (1,900) | (625) | (1,668) | (3,651) | (3,758) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 26,976 | 25,713 | 25,477 | 25,601 | 22,021 | 21,577 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,227 | 1,900 | 625 | 1,668 | 3,651 | 3,758 | P859 - P840 |
| Common equity Tier 1 capital | 29,203 | 27,613 | 26,102 | 27,269 | 25,672 | 25,335 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 29,203 | 27,613 | 26,102 | 27,269 | 25,672 | 25,335 | RCOA8274 |
| Tier 2 capital | 1,397 | 1,397 | 1,397 | 1,397 | 1,397 | 1,351 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,397 | 1,397 | 1,397 | 1,397 | 1,397 | 1,351 | RCOA5310 |
| Total capital | 30,600 | 29,010 | 27,499 | 28,666 | 27,069 | 26,686 | RCOA3792 |
| Total risk-weighted assets | 133,148 | 120,540 | 123,942 | 117,997 | 124,194 | 120,742 | RCOAA223 |
| Average total assets for the leverage ratio | 291,492 | 286,021 | 291,692 | 295,738 | 301,849 | 294,881 | 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 | $24.9M | $4.5M | 17.95% | 3.36% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $121.5M | $14.6M | 12.02% | 10.96% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $33.5M | $6.7M | 20.00% | 5.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $21.1M | $10.5M | 50.00% | 7.92% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $30K | $45K | 150.00% | 0.03% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $85.6M | $85.6M | 100.00% | 64.25% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.9M | $9.9M | 92.00% | 7.50% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 0.93% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | -$400 | 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 | $133.1M | ties to item 31 ($133.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $133.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $133.1M | 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 | 21.93% | 21.93% | 22.98% | 10.02% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 22.91% | 22.91% | 24.07% | 9.65% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.06% | 21.06% | 22.19% | 8.95% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.11% | 23.11% | 24.29% | 9.22% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 20.67% | 20.67% | 21.80% | 8.50% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 20.98% | 20.98% | 22.10% | 8.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 19.72% | 19.72% | 20.84% | 8.68% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.78% | 17.78% | 18.81% | 8.24% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.76% | 17.76% | 18.81% | 8.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.35% | 18.35% | 19.44% | 9.11% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.81% | 18.81% | 19.98% | 9.06% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 19.87% | 19.87% | 21.08% | 9.94% | 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 |
|---|---|---|---|---|---|---|
| Community 1st Bank Las Vegas (this bank) | Risk-based | 21.93% | 21.93% | 22.98% | 10.02% | |
| First National Bank & Trust, Elk City, Oklahoma | $294.0M | CBLR | NA | NA | NA | 13.09% |
| McClain Bank | $294.0M | CBLR | NA | NA | NA | 9.52% |
| Partners Bank | $294.2M | CBLR | NA | NA | NA | 14.70% |
| First Federal Savings and Loan Association of Newark | $293.5M | CBLR | NA | NA | NA | 14.18% |
| Castle Rock Bank | $293.5M | Risk-based | 26.35% | 26.35% | 27.61% | 14.19% |
| First Kansas Bank | $294.4M | Risk-based | 18.32% | 18.32% | 19.57% | 8.35% |
| Crawford County Trust and Savings Bank | $294.5M | Risk-based | 14.38% | 14.38% | 15.50% | 9.93% |
| The First National Bank of Milaca | $293.2M | Risk-based | 17.35% | 17.35% | 18.48% | 10.77% |
| Security First Bank of North Dakota | $293.2M | CBLR | NA | NA | NA | 12.99% |
| Peer 25th percentile | 16.61% | 16.61% | 17.74% | 9.93% | ||
| Peer median | 17.84% | 17.84% | 19.02% | 12.99% | ||
| Peer 75th percentile | 20.32% | 20.32% | 21.58% | 14.18% | ||
| This bank's percentile | 75 | 75 | 75 | 33 |
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/768458/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.