Community First Bank of Indiana: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 3.56% (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: 3.56% (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 9.85% +3.35 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 | $89.5M | 89,550 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $909.0M | 909,029 | RCOAA223 |
| Recomputed ratio | 9.85% | numerator / denominator | |
| Filed ratio | 9.85% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.35 pp | $30.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.85% +1.85 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 | $89.5M | 89,550 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $909.0M | 909,029 | RCOAA223 |
| Recomputed ratio | 9.85% | numerator / denominator | |
| Filed ratio | 9.85% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.85 pp | $16.8M | capital that could be lost first |
Total risk-based capital ratio 11.56% +1.56 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 | $105.1M | 105,092 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $909.0M | 909,029 | RCOAA223 |
| Recomputed ratio | 11.56% | numerator / denominator | |
| Filed ratio | 11.56% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +1.56 pp | $14.2M | capital that could be lost first |
Tier 1 leverage ratio 9.92% +4.92 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 | $89.5M | 89,550 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $902.4M | 902,386 | RCOAA224 |
| Recomputed ratio | 9.92% | numerator / denominator | |
| Filed ratio | 9.92% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.92 pp | $44.4M | 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 | 17,904 | 21,582 | 21,582 | 21,583 | 21,582 | 21,582 | RCOAP742 |
| Retained earnings | 85,114 | 83,498 | 81,564 | 79,452 | 77,388 | 75,403 | RCOAKW00 |
| Accumulated other comprehensive income | (33) | (28) | 24 | (32) | (118) | (139) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 102,985 | 105,052 | 103,170 | 101,003 | 98,852 | 96,846 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (13,435) | (13,440) | (13,492) | (13,500) | (13,350) | (13,329) | P859 - P840 |
| Common equity Tier 1 capital | 89,550 | 91,612 | 89,678 | 87,503 | 85,502 | 83,517 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 89,550 | 91,612 | 89,678 | 87,503 | 85,502 | 83,517 | RCOA8274 |
| Tier 2 capital | 15,542 | 20,378 | 21,645 | 20,140 | 19,350 | 18,826 | RCOA5311 |
| Allowance includable in Tier 2 capital | 11,414 | 11,217 | 12,677 | 11,390 | 10,800 | 10,474 | RCOA5310 |
| Total capital | 105,092 | 111,990 | 111,323 | 107,643 | 104,852 | 102,343 | RCOA3792 |
| Total risk-weighted assets | 909,029 | 895,000 | 862,852 | 851,731 | 827,747 | 803,546 | RCOAA223 |
| Average total assets for the leverage ratio | 902,386 | 884,299 | 879,560 | 857,091 | 839,102 | 834,279 | 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 | $98.8M | $18.1M | 18.32% | 1.98% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $11.4M | $3.8M | 33.26% | 0.42% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $154.7M | $101.5M | 65.60% | 11.11% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $15.5M | $23.2M | 150.00% | 2.54% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $8.7M | $13.0M | 150.00% | 1.43% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $632.4M | $625.8M | 98.95% | 68.54% | RC-R Part II, item 4.d, 5.d |
| All other assets | $59.3M | $62.5M | 105.40% | 6.84% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $68.1M | $65.1M | 95.71% | 7.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $913.1M | ties to item 31 ($913.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $913.1M | RCONB704 |
| Less: excess allowance for credit losses | $4.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $909.0M | 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 | 9.85% | 9.85% | 11.56% | 9.92% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.24% | 10.24% | 12.51% | 10.36% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.39% | 10.39% | 12.90% | 10.20% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.27% | 10.27% | 12.64% | 10.21% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.33% | 10.33% | 12.67% | 10.19% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.39% | 10.39% | 12.74% | 10.01% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.35% | 10.35% | 12.64% | 10.19% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 9.99% | 9.99% | 12.29% | 9.75% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 9.98% | 9.98% | 12.26% | 9.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.06% | 10.06% | 12.23% | 9.69% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 9.91% | 9.91% | 11.96% | 9.73% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 8.77% | 8.77% | 10.75% | 8.39% | 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 First Bank of Indiana (this bank) | Risk-based | 9.85% | 9.85% | 11.56% | 9.92% | |
| Potomac Bank, Inc. | $980.2M | Risk-based | 12.97% | 12.97% | 14.06% | 9.85% |
| Resource Bank | $980.7M | CBLR | NA | NA | NA | 12.80% |
| Tolleson Private Bank | $982.0M | Risk-based | 13.77% | 13.77% | 15.02% | 9.37% |
| BTG Pactual Bank, N.A. | $978.3M | Risk-based | 111.63% | 111.63% | 112.79% | 48.10% |
| Beacon Community Bank | $982.3M | Risk-based | 10.82% | 10.82% | 12.02% | 8.46% |
| First Northern Bank of Wyoming | $982.6M | Risk-based | 10.79% | 10.79% | 11.83% | 7.93% |
| International Bank of Chicago | $982.7M | Risk-based | 19.69% | 19.69% | 20.95% | 12.54% |
| First National Bankers Bank | $983.0M | CBLR | NA | NA | NA | 16.14% |
| Coastal Heritage Bank | $983.6M | CBLR | NA | NA | NA | 11.54% |
| First Security Bank | $976.5M | Risk-based | 13.62% | 13.62% | 14.87% | 9.28% |
| Peer 25th percentile | 11.89% | 11.89% | 13.04% | 9.30% | ||
| Peer median | 13.62% | 13.62% | 14.87% | 10.70% | ||
| Peer 75th percentile | 16.73% | 16.73% | 17.99% | 12.74% | ||
| This bank's percentile | 0 | 0 | 0 | 50 |
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/3165357/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.