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 9.88% +0.88 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 | $267.2M | 267,183 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.70B | 2,704,592 | RCOAA224 |
| Recomputed ratio | 9.88% | numerator / denominator | |
| Filed ratio | 9.88% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.88 pp | $23.8M | 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 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | 180,000 | RCOAP742 |
| Retained earnings | 94,668 | 90,024 | 86,315 | 81,172 | 76,149 | 71,048 | RCOAKW00 |
| Accumulated other comprehensive income | (24,936) | (24,995) | (23,149) | (25,582) | (29,255) | (32,635) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 249,732 | 245,029 | 243,166 | 235,590 | 226,894 | 218,413 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 17,451 | 17,022 | 14,693 | 16,632 | 19,790 | 22,660 | P859 - P840 |
| Common equity Tier 1 capital | 267,183 | 262,051 | 257,859 | 252,222 | 246,684 | 241,073 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 267,183 | 262,051 | 257,859 | 252,222 | 246,684 | 241,073 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | 23,548 | 24,555 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | 23,548 | 24,555 | |
| Total capital | NA | NA | NA | NA | 270,232 | 265,628 | |
| Total risk-weighted assets | NA | NA | NA | NA | 2,299,143 | 2,319,544 | |
| Average total assets for the leverage ratio | 2,704,592 | 2,695,771 | 2,745,644 | 2,786,390 | 2,788,533 | 2,800,931 | 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 | 9.88% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 9.72% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 9.39% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 9.05% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 10.73% | 10.73% | 11.75% | 8.85% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 10.39% | 10.39% | 11.45% | 8.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 10.16% | 10.16% | 11.16% | 8.46% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 10.24% | 10.24% | 11.27% | 8.41% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 10.07% | 10.07% | 11.07% | 8.45% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 10.39% | 10.39% | 11.40% | 8.54% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 10.24% | 10.24% | 11.22% | 8.51% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 10.69% | 10.69% | 11.68% | 8.69% | 12.78% | 12.79% | 13.93% | 10.03% |
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 | 9.88% | |
| Westfield Bank | $2.73B | Risk-based | 12.47% | 12.47% | 13.47% | 9.37% |
| Home Federal Bank of Tennessee | $2.73B | CBLR | NA | NA | NA | 17.16% |
| State Bank of Southern Utah | $2.74B | CBLR | NA | NA | NA | 12.04% |
| Pinnacle Bank | $2.72B | Risk-based | 14.07% | 14.07% | 15.19% | 10.93% |
| Tradition Capital Bank | $2.72B | Risk-based | 10.32% | 10.32% | 11.49% | 8.87% |
| Open Bank | $2.75B | Risk-based | 12.10% | 12.10% | 13.35% | 10.15% |
| Planters Bank & Trust Company | $2.71B | Risk-based | 15.29% | 15.29% | 16.23% | 11.19% |
| CalPrivate Bank | $2.71B | Risk-based | 13.61% | 13.61% | 14.86% | 11.52% |
| Lead Bank | $2.76B | Risk-based | 20.33% | 20.33% | 21.60% | 7.40% |
| Beverly Bank & Trust Company, N.A. | $2.69B | Risk-based | 11.43% | 11.43% | 12.10% | 9.91% |
| Peer 25th percentile | 11.93% | 11.93% | 13.04% | 9.51% | ||
| Peer median | 13.04% | 13.04% | 14.17% | 10.54% | ||
| Peer 75th percentile | 14.37% | 14.37% | 15.45% | 11.43% | ||
| This bank's percentile | NA | NA | NA | 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/403151/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.