Community Federal Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.98% (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: 11.98% (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 19.14% +12.64 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 | $92.5M | 92,494 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $483.3M | 483,332 | RCOAA223 |
| Recomputed ratio | 19.14% | numerator / denominator | |
| Filed ratio | 19.14% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +12.64 pp | $61.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.14% +11.14 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 | $92.5M | 92,494 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $483.3M | 483,332 | RCOAA223 |
| Recomputed ratio | 19.14% | numerator / denominator | |
| Filed ratio | 19.14% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.14 pp | $53.8M | capital that could be lost first |
Total risk-based capital ratio 19.98% +9.98 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 | $96.6M | 96,562 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $483.3M | 483,332 | RCOAA223 |
| Recomputed ratio | 19.98% | numerator / denominator | |
| Filed ratio | 19.98% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.98 pp | $48.2M | capital that could be lost first |
Tier 1 leverage ratio 9.94% +4.94 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 | $92.5M | 92,494 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $930.9M | 930,932 | RCOAA224 |
| Recomputed ratio | 9.94% | numerator / denominator | |
| Filed ratio | 9.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.94 pp | $45.9M | 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 | 53,440 | 53,440 | 53,440 | 53,440 | 53,440 | 53,440 | RCOAP742 |
| Retained earnings | 39,054 | 39,471 | 41,828 | 40,557 | 37,449 | 34,522 | RCOAKW00 |
| Accumulated other comprehensive income | (2,283) | (2,354) | (1,644) | (1,889) | (2,106) | (2,168) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 90,211 | 90,557 | 93,624 | 92,108 | 88,783 | 85,794 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,283 | 2,354 | 1,644 | 1,889 | 2,106 | 2,168 | P859 - P840 |
| Common equity Tier 1 capital | 92,494 | 92,911 | 95,268 | 93,997 | 90,889 | 87,962 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 92,494 | 92,911 | 95,268 | 93,997 | 90,889 | 87,962 | RCOA8274 |
| Tier 2 capital | 4,068 | 3,987 | 3,712 | 3,569 | 3,294 | 3,102 | RCOA5311 |
| Allowance includable in Tier 2 capital | 4,068 | 3,987 | 3,712 | 3,569 | 3,294 | 3,102 | RCOA5310 |
| Total capital | 96,562 | 96,898 | 98,980 | 97,566 | 94,183 | 91,064 | RCOA3792 |
| Total risk-weighted assets | 483,332 | 468,248 | 415,954 | 392,503 | 370,130 | 363,848 | RCOAA223 |
| Average total assets for the leverage ratio | 930,932 | 880,243 | 863,761 | 923,703 | 869,732 | 872,715 | 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 | $251.1M | $9.3M | 3.71% | 1.93% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $121.8M | $35.2M | 28.87% | 7.27% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $345.1M | $326.2M | 94.53% | 67.49% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.7M | $2.5M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $51.3M | $49.5M | 96.45% | 10.23% | RC-R Part II, item 4.d, 5.d |
| All other assets | $63.2M | $60.7M | 95.97% | 12.55% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $900 | 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 | $483.3M | ties to item 31 ($483.3M) |
|---|---|---|
| Risk-weighted assets before deductions | $483.3M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $483.3M | 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 | 19.14% | 19.14% | 19.98% | 9.94% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 19.84% | 19.84% | 20.69% | 10.56% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 22.90% | 22.90% | 23.80% | 11.03% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.95% | 23.95% | 24.86% | 10.18% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 24.56% | 24.56% | 25.45% | 10.45% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 24.18% | 24.18% | 25.03% | 10.08% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 24.80% | 24.80% | 25.71% | 9.36% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.03% | 24.03% | 24.92% | 9.79% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.23% | 24.23% | 25.09% | 9.56% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 24.30% | 24.30% | 25.19% | 9.21% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 23.26% | 23.26% | 24.16% | 8.86% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 24.44% | 24.44% | 25.35% | 8.90% | 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 Federal Savings Bank (this bank) | Risk-based | 19.14% | 19.14% | 19.98% | 9.94% | |
| Premier Bank | $826.5M | CBLR | NA | NA | NA | 9.55% |
| Plains State Bank | $828.4M | CBLR | NA | NA | NA | 16.47% |
| Oregon Pacific Banking Co. dba Oregon Pacific Bank | $825.4M | Risk-based | 14.42% | 14.42% | 15.67% | 11.18% |
| Barwick Banking Company | $829.6M | Risk-based | 9.60% | 9.60% | 10.58% | 8.67% |
| Bank of the West | $829.8M | Risk-based | 15.31% | 15.31% | 16.53% | 9.66% |
| Citizens Bank | $823.4M | Risk-based | 22.17% | 22.17% | 23.43% | 13.88% |
| The Bank of New Glarus | $823.2M | Risk-based | 11.08% | 11.08% | 12.31% | 9.54% |
| Quail Creek Bank | $831.2M | CBLR | NA | NA | NA | 9.07% |
| Peer 25th percentile | 11.08% | 11.08% | 12.31% | 9.42% | ||
| Peer median | 14.42% | 14.42% | 15.67% | 9.60% | ||
| Peer 75th percentile | 15.31% | 15.31% | 16.53% | 11.85% | ||
| This bank's percentile | 80 | 80 | 80 | 62 |
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/3040418/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.