Community First National Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.34% (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: 6.34% (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 13.08% +6.58 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 | $40.7M | 40,697 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $311.0M | 311,027 | RCOAA223 |
| Recomputed ratio | 13.08% | numerator / denominator | |
| Filed ratio | 13.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.58 pp | $20.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.08% +5.08 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 | $40.7M | 40,697 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $311.0M | 311,027 | RCOAA223 |
| Recomputed ratio | 13.08% | numerator / denominator | |
| Filed ratio | 13.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.08 pp | $15.8M | capital that could be lost first |
Total risk-based capital ratio 14.34% +4.34 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 | $44.6M | 44,598 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $311.0M | 311,027 | RCOAA223 |
| Recomputed ratio | 14.34% | numerator / denominator | |
| Filed ratio | 14.34% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.34 pp | $13.5M | capital that could be lost first |
Tier 1 leverage ratio 10.94% +5.94 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 | $40.7M | 40,697 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $371.9M | 371,928 | RCOAA224 |
| Recomputed ratio | 10.94% | numerator / denominator | |
| Filed ratio | 10.94% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.94 pp | $22.1M | 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 | 7,045 | 7,045 | 7,045 | 7,045 | 7,045 | 7,045 | RCOAP742 |
| Retained earnings | 33,652 | 31,811 | 32,970 | 31,477 | 30,347 | 29,896 | RCOAKW00 |
| Accumulated other comprehensive income | (48) | (44) | (33) | (60) | (97) | (121) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 40,649 | 38,812 | 39,982 | 38,462 | 37,295 | 36,820 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 48 | 44 | 33 | 60 | 97 | 121 | P859 - P840 |
| Common equity Tier 1 capital | 40,697 | 38,856 | 40,015 | 38,522 | 37,392 | 36,941 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,697 | 38,856 | 40,015 | 38,522 | 37,392 | 36,941 | RCOA8274 |
| Tier 2 capital | 3,901 | 3,937 | NA | NA | NA | NA | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,901 | 3,937 | NA | NA | NA | NA | RCOA5310 |
| Total capital | 44,598 | 42,793 | NA | NA | NA | NA | RCOA3792 |
| Total risk-weighted assets | 311,027 | 313,947 | NA | NA | NA | NA | RCOAA223 |
| Average total assets for the leverage ratio | 371,928 | 365,298 | 367,102 | 360,987 | 356,830 | 344,464 | 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 | $69.0M | $651K | 0.94% | 0.21% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $8.5M | $0 | 0.00% | 0.00% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $551K | $110K | 20.00% | 0.04% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $47.9M | $26.9M | 56.22% | 8.62% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $4.6M | $6.9M | 150.00% | 2.20% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $574K | $861K | 150.00% | 0.28% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $239.8M | $236.8M | 98.75% | 75.86% | RC-R Part II, item 4.d, 5.d |
| All other assets | $8.9M | $8.4M | 94.14% | 2.68% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $75.1M | $31.2M | 41.60% | 10.01% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $331K | NA | 0.11% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $311.8M | ties to item 31 ($311.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $312.1M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $311.0M | 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 | 13.08% | 13.08% | 14.34% | 10.94% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 12.38% | 12.38% | 13.63% | 10.64% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 10.90% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 10.67% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 10.48% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 10.72% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 10.74% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 10.59% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 10.66% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 10.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 13.27% | 13.27% | 14.53% | 10.97% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 13.60% | 13.60% | 14.85% | 10.76% | 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 National Bank (this bank) | Risk-based | 13.08% | 13.08% | 14.34% | 10.94% | |
| The Farmers Bank of Appomattox | $374.6M | Risk-based | 18.53% | 18.53% | 19.18% | 12.58% |
| Gilmer National Bank | $374.5M | Risk-based | 14.57% | 14.57% | 15.82% | 9.69% |
| Georgia Community Bank | $375.0M | CBLR | NA | NA | NA | 13.67% |
| Tower Community Bank | $375.4M | CBLR | NA | NA | NA | 10.43% |
| The Fisher National Bank | $375.5M | CBLR | NA | NA | NA | 9.00% |
| First Federal Community Bank of Bucyrus | $373.8M | Risk-based | 9.77% | 9.77% | 10.89% | 8.10% |
| Peoples Bank of Kankakee County | $375.6M | Risk-based | 12.02% | 12.02% | 12.93% | 7.67% |
| Golden Belt Bank, FSA | $373.5M | CBLR | NA | NA | NA | 10.07% |
| The North Country Savings Bank | $373.5M | Risk-based | 23.61% | 23.61% | 24.23% | 14.53% |
| Lamar National Bank | $375.9M | CBLR | NA | NA | NA | 10.64% |
| Peer 25th percentile | 12.02% | 12.02% | 12.93% | 9.17% | ||
| Peer median | 14.57% | 14.57% | 15.82% | 10.25% | ||
| Peer 75th percentile | 18.53% | 18.53% | 19.18% | 12.09% | ||
| This bank's percentile | 40 | 40 | 40 | 70 |
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/2907019/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.