Community Partners Savings Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 17.29% (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: 17.29% (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 24.71% +18.21 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 | $34.5M | 34,523 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.7M | 139,738 | RCOAA223 |
| Recomputed ratio | 24.71% | numerator / denominator | |
| Filed ratio | 24.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +18.21 pp | $25.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 24.71% +16.71 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 | $34.5M | 34,523 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.7M | 139,738 | RCOAA223 |
| Recomputed ratio | 24.71% | numerator / denominator | |
| Filed ratio | 24.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +16.71 pp | $23.3M | capital that could be lost first |
Total risk-based capital ratio 25.29% +15.29 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 | $35.3M | 35,339 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $139.7M | 139,738 | RCOAA223 |
| Recomputed ratio | 25.29% | numerator / denominator | |
| Filed ratio | 25.29% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +15.29 pp | $21.4M | capital that could be lost first |
Tier 1 leverage ratio 11.88% +6.88 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 | $34.5M | 34,523 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $290.6M | 290,649 | RCOAA224 |
| Recomputed ratio | 11.88% | numerator / denominator | |
| Filed ratio | 11.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.88 pp | $20.0M | 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 | 12,305 | 12,305 | 12,305 | 12,305 | 12,305 | 12,305 | RCOAP742 |
| Retained earnings | 23,351 | 22,853 | 22,384 | 22,110 | 21,687 | 21,484 | RCOAKW00 |
| Accumulated other comprehensive income | (6,004) | (5,757) | (5,218) | (5,661) | (6,665) | (7,085) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 29,652 | 29,401 | 29,471 | 28,754 | 27,327 | 26,704 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,871 | 4,483 | 3,849 | 4,247 | 5,224 | 5,518 | P859 - P840 |
| Common equity Tier 1 capital | 34,523 | 33,884 | 33,320 | 33,001 | 32,551 | 32,222 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,523 | 33,884 | 33,320 | 33,001 | 32,551 | 32,222 | RCOA8274 |
| Tier 2 capital | 816 | 773 | 731 | 675 | 639 | 611 | RCOA5311 |
| Allowance includable in Tier 2 capital | 816 | 773 | 731 | 675 | 639 | 611 | RCOA5310 |
| Total capital | 35,339 | 34,657 | 34,051 | 33,676 | 33,190 | 32,833 | RCOA3792 |
| Total risk-weighted assets | 139,738 | 137,022 | 140,350 | 139,629 | 142,155 | 137,924 | RCOAA223 |
| Average total assets for the leverage ratio | 290,649 | 290,222 | 283,562 | 282,566 | 282,562 | 278,009 | 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 | $4.7M | $200K | 4.22% | 0.14% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $143.6M | $24.0M | 16.70% | 17.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $6.1M | $0 | 0.00% | 0.00% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $71.1M | $37.4M | 52.59% | 26.76% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $367K | $550K | 150.00% | 0.39% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $58.1M | $58.1M | 100.00% | 41.61% | RC-R Part II, item 4.d, 5.d |
| All other assets | $17.1M | $15.6M | 91.38% | 11.18% | RC-R Part II, item 8 |
| Market risk and other approaches | NA | $3.9M | NA | 2.76% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $135.9M | does not tie to item 31 ($135.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $139.7M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $139.7M | 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 | 24.71% | 24.71% | 25.29% | 11.88% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.73% | 24.73% | 25.29% | 11.68% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.74% | 23.74% | 24.26% | 11.75% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.63% | 23.63% | 24.12% | 11.68% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.90% | 22.90% | 23.35% | 11.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.36% | 23.36% | 23.81% | 11.59% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.30% | 22.30% | 22.73% | 11.28% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 20.99% | 20.99% | 21.67% | 10.86% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 20.66% | 20.66% | 21.33% | 10.90% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 20.64% | 20.64% | 21.30% | 10.94% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.75% | 20.75% | 21.41% | 11.26% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 21.43% | 21.43% | 22.12% | 11.30% | 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 Partners Savings Bank (this bank) | Risk-based | 24.71% | 24.71% | 25.29% | 11.88% | |
| Interstate Bank | $288.4M | CBLR | NA | NA | NA | 9.36% |
| Gateway Bank, F.S.B. | $288.2M | CBLR | NA | NA | NA | 13.84% |
| Vintage Bank Kansas | $288.6M | CBLR | NA | NA | NA | 11.56% |
| Farmers Bank | $288.7M | CBLR | NA | NA | NA | 16.23% |
| Nantahala Bank & Trust Company | $288.8M | Risk-based | 14.38% | 14.93% | 16.00% | 9.43% |
| The Home Trust & Savings Bank | $287.7M | Risk-based | 15.11% | 15.11% | 16.33% | 10.83% |
| First Whitney Bank and Trust | $287.5M | Risk-based | 14.41% | 14.41% | 14.60% | 11.53% |
| Farmers & Merchants Bank | $289.6M | Risk-based | 18.51% | 18.51% | 19.76% | 11.20% |
| Manhattan Bank | $287.1M | Risk-based | 17.25% | 17.25% | 18.51% | 9.90% |
| Fairfax State Savings Bank | $287.0M | CBLR | NA | NA | NA | 9.46% |
| Peer 25th percentile | 14.41% | 14.93% | 16.00% | 9.57% | ||
| Peer median | 15.11% | 15.11% | 16.33% | 11.01% | ||
| Peer 75th percentile | 17.25% | 17.25% | 18.51% | 11.55% | ||
| This bank's percentile | 100 | 100 | 100 | 80 |
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/441078/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.