Community Savings Bank: Regulatory Capital
Data as of · Call Report Schedule RC-R How we update
The regulatory capital stack and the risk-weighted assets it is measured against. A bank is well capitalized at 6.5% CET1, 8% Tier 1 and 10% total risk-based capital; the conservation buffer effectively lifts CET1 to 7%.
Accumulated other comprehensive income climbed 10.7% in Q2 2026, from -$13.2M to -$11.8M. It was the largest change from Q1 2026 among the key lines here. Community Savings Bank ranks 59th of 114 Iowa banks on CET1 ratio, in the lower half at 13.66% (Q2 2026). The median for banks in the $100M-1B asset tier is 15.07% on CET1 ratio. Community Savings Bank sits 1.41 points lower, at 13.66% (Q2 2026).
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 13.66% |
| Tier 1 risk-based capital ratio | 13.66% |
| Total risk-based capital ratio | 14.80% |
| Tier 1 leverage ratio | 10.05% |
The leverage ratio is measured against average total assets, not risk-weighted assets, so it will normally sit well below the risk-based ratios. Equal values would indicate a reporting error.
Capital amounts
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 capital | $62.7M |
| Tier 1 capital | $62.7M |
| Total risk-based capital | $67.9M |
| Total equity capital | $55.1M |
| Risk-weighted assets | $458.7M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 8.98% |
| Tangible equity to tangible assets | 8.36% |
| Equity capital to average assets | 8.78% |
| Internal capital growth rate | 4.33% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $221K |
| Common stock surplus | $31.0M |
| Retained earnings | $35.7M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$11.8M |
| Subordinated notes and debentures | $0 |
Regulatory Capital trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Regulatory Capital by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | Risk-weighted assets |
|---|---|---|---|---|---|
| Q3 2023 | 12.87% | 12.87% | 13.89% | 9.76% | $433.3M |
| Q4 2023 | 12.40% | 12.40% | 13.39% | 9.67% | $454.2M |
| Q1 2024 | 12.46% | 12.46% | 13.45% | 9.61% | $459.1M |
| Q2 2024 | 12.62% | 12.62% | 13.64% | 9.67% | $452.4M |
| Q3 2024 | 12.59% | 12.59% | 13.59% | 9.83% | $463.1M |
| Q4 2024 | 12.01% | 12.01% | 12.97% | 9.64% | $484.9M |
| Q1 2025 | 12.16% | 12.16% | 13.13% | 9.55% | $489.4M |
| Q2 2025 | 12.52% | 12.52% | 13.52% | 9.81% | $480.8M |
| Q3 2025 | 12.82% | 12.82% | 13.85% | 9.87% | $474.2M |
| Q4 2025 | 12.81% | 12.81% | 13.88% | 9.82% | $472.8M |
| Q1 2026 | 13.36% | 13.36% | 14.55% | 9.92% | $465.0M |
| Q2 2026 | 13.66% | 13.66% | 14.80% | 10.05% | $458.7M |
Community Savings Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Community Savings Bank, freeSource: Call Report Schedule RC-R, as filed with the FFIEC and standardized by BankRegReports. Dollar amounts are as reported, point-in-time; income statement items are year-to-date through the report date. See the full Community Savings Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 14633) · FFIEC NIC profile (RSSD 646743)