Cornerstone Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 9.16% +0.16 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $44.4M | 44,393 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $484.6M | 484,634 | RCOAA224 |
| Recomputed ratio | 9.16% | numerator / denominator | |
| Filed ratio | 9.16% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.16 pp | $776K | 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 | 28,622 | 28,622 | 28,037 | 28,037 | 27,137 | 25,936 | RCOAP742 |
| Retained earnings | 15,771 | 15,566 | 14,560 | 14,242 | 14,001 | 14,138 | RCOAKW00 |
| Accumulated other comprehensive income | (750) | (555) | (449) | (545) | (707) | (729) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 43,643 | 43,633 | 42,148 | 41,734 | 40,431 | 39,345 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 750 | 555 | 449 | 545 | 707 | 729 | P859 - P840 |
| Common equity Tier 1 capital | 44,393 | 44,188 | 42,597 | 42,279 | 41,138 | 40,074 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 44,393 | 44,188 | 42,597 | 42,279 | 41,138 | 40,074 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 484,634 | 490,771 | 478,212 | 466,857 | 450,215 | 450,114 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 9.16% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 9.00% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 8.91% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 9.06% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 9.14% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 8.90% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 9.14% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 9.14% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 9.18% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 9.19% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 9.17% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 9.07% | 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 |
|---|---|---|---|---|---|---|
| Cornerstone Bank (this bank) | CBLR | NA | NA | NA | 9.16% | |
| Piermont Bank | $505.1M | Risk-based | 11.03% | 17.11% | 17.89% | 12.70% |
| Grundy Bank | $504.7M | Risk-based | 22.43% | 22.43% | 23.68% | 12.62% |
| Eagle Bank and Trust Company | $505.7M | CBLR | NA | NA | NA | 16.35% |
| Merchants Commercial Bank | $506.0M | CBLR | NA | NA | NA | 10.79% |
| First Community Bank of the Heartland, Inc. | $506.0M | Risk-based | 9.61% | 9.61% | 10.45% | 8.12% |
| Peoples Bank | $503.5M | Risk-based | 15.25% | 15.25% | 16.50% | 11.72% |
| Hamlin Bank and Trust Company | $503.4M | CBLR | NA | NA | NA | 19.96% |
| The Peoples State Bank | $506.6M | CBLR | NA | NA | NA | 10.47% |
| Mega Bank | $506.7M | Risk-based | 16.35% | 16.35% | 17.60% | 14.43% |
| First Electronic Bank | $502.9M | Risk-based | 90.01% | 90.01% | 90.58% | 46.82% |
| Peer 25th percentile | 12.08% | 15.52% | 16.78% | 11.03% | ||
| Peer median | 15.80% | 16.73% | 17.75% | 12.66% | ||
| Peer 75th percentile | 20.91% | 21.10% | 22.23% | 15.87% | ||
| This bank's percentile | NA | NA | NA | 10 |
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/3027763/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.