Community First Bank of the Heartland: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.12% (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: 6.12% (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 13.06% +6.56 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 | $27.0M | 26,982 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.7M | 206,651 | RCOAA223 |
| Recomputed ratio | 13.06% | numerator / denominator | |
| Filed ratio | 13.06% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.56 pp | $13.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.06% +5.06 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 | $27.0M | 26,982 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.7M | 206,651 | RCOAA223 |
| Recomputed ratio | 13.06% | numerator / denominator | |
| Filed ratio | 13.06% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.06 pp | $10.4M | capital that could be lost first |
Total risk-based capital ratio 14.12% +4.12 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 | $29.2M | 29,189 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $206.7M | 206,651 | RCOAA223 |
| Recomputed ratio | 14.12% | numerator / denominator | |
| Filed ratio | 14.12% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.12 pp | $8.5M | capital that could be lost first |
Tier 1 leverage ratio 10.14% +5.14 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 | $27.0M | 26,982 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $266.0M | 266,037 | RCOAA224 |
| Recomputed ratio | 10.14% | numerator / denominator | |
| Filed ratio | 10.14% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.14 pp | $13.7M | 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 | 15,554 | 15,554 | 15,554 | 15,554 | 15,554 | 15,554 | RCOAP742 |
| Retained earnings | 13,343 | 12,454 | 13,125 | 12,824 | 12,018 | 11,199 | RCOAKW00 |
| Accumulated other comprehensive income | (887) | (642) | (581) | (692) | (1,324) | (1,269) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,010 | 27,366 | 28,098 | 27,686 | 26,248 | 25,484 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (1,028) | (1,273) | (1,334) | (1,223) | (591) | (646) | P859 - P840 |
| Common equity Tier 1 capital | 26,982 | 26,093 | 26,764 | 26,463 | 25,657 | 24,838 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,982 | 26,093 | 26,764 | 26,463 | 25,657 | 24,838 | RCOA8274 |
| Tier 2 capital | 2,207 | 2,252 | 2,232 | 2,315 | 2,290 | 2,261 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,207 | 2,252 | 2,232 | 2,315 | 2,290 | 2,261 | RCOA5310 |
| Total capital | 29,189 | 28,345 | 28,996 | 28,778 | 27,947 | 27,099 | RCOA3792 |
| Total risk-weighted assets | 206,651 | 207,728 | 211,297 | 206,231 | 205,412 | 218,457 | RCOAA223 |
| Average total assets for the leverage ratio | 266,037 | 264,479 | 262,617 | 257,998 | 260,721 | 270,254 | 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 | $12.2M | $901K | 7.36% | 0.44% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $48.1M | $9.9M | 20.57% | 4.79% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $21.2M | $12.3M | 57.72% | 5.93% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $850K | $738K | 86.84% | 0.36% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $170.4M | $161.5M | 94.83% | 78.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $15.2M | $13.6M | 89.68% | 6.59% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.8M | $7.7M | 99.04% | 3.73% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $5K | 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 | $206.6M | does not tie to item 31 ($206.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $206.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $206.7M | 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 | 13.06% | 13.06% | 14.12% | 10.14% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.56% | 12.56% | 13.65% | 9.87% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.67% | 12.67% | 13.72% | 10.19% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 12.83% | 12.83% | 13.95% | 10.26% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 12.49% | 12.49% | 13.61% | 9.84% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 11.37% | 11.37% | 12.40% | 9.19% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 11.57% | 11.57% | 12.59% | 9.69% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 12.03% | 12.03% | 13.12% | 9.73% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.99% | 11.99% | 13.12% | 9.33% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.42% | 11.42% | 12.53% | 9.01% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.90% | 11.90% | 13.00% | 9.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.07% | 12.07% | 13.18% | 9.43% | 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 the Heartland (this bank) | Risk-based | 13.06% | 13.06% | 14.12% | 10.14% | |
| Wells River Savings Bank | $266.9M | Risk-based | 16.19% | 16.19% | 17.13% | 10.75% |
| American Bank & Trust Company | $267.0M | CBLR | NA | NA | NA | 11.71% |
| Pillar Bank | $267.0M | CBLR | NA | NA | NA | 9.99% |
| Community Bank of the South | $266.5M | Risk-based | 21.73% | 21.73% | 22.72% | 9.49% |
| Security Trust & Savings Bank | $266.4M | Risk-based | 31.77% | 31.77% | 33.02% | 10.41% |
| Anahuac National Bank | $266.4M | CBLR | NA | NA | NA | 10.08% |
| Clackamas County Bank | $266.4M | Risk-based | 23.53% | 23.53% | 24.63% | 12.80% |
| The Wilmington Savings Bank | $267.3M | CBLR | NA | NA | NA | 14.61% |
| The First National Bank of Dennison, Ohio | $267.4M | CBLR | NA | NA | NA | 10.25% |
| Capital Bank and Trust Company | $266.1M | Risk-based | 202.30% | 202.30% | 202.30% | 79.26% |
| Peer 25th percentile | 21.73% | 21.73% | 22.72% | 10.12% | ||
| Peer median | 23.53% | 23.53% | 24.63% | 10.58% | ||
| Peer 75th percentile | 31.77% | 31.77% | 33.02% | 12.53% | ||
| This bank's percentile | 0 | 0 | 0 | 30 |
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/273840/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.