Cornerstone 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%.
Open the full regulatory capital analysis: each ratio's numerator and denominator, the capital stack by quarter, risk-weighted assets by exposure category, and peers.
The standout move of Q2 2026 was in Total risk-based capital ratio: 3.40 percentage points higher than in Q1 2026, at 36.23%. On CET1 ratio, Cornerstone Bank ranks 4th highest among the 114 banks headquartered in Iowa, at 34.96% (Q2 2026). Against a median of 19.96% for banks in the < $100M asset tier, Cornerstone Bank reported 34.96% on CET1 ratio in Q2 2026, 15.00 points higher.
Risk-based capital ratios
| Line item | Q2 2026 |
|---|---|
| Common equity Tier 1 ratio | 34.96% |
| Tier 1 risk-based capital ratio | 34.96% |
| Total risk-based capital ratio | 36.23% |
| Tier 1 leverage ratio | 15.19% |
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 | $6.6M |
| Tier 1 capital | $6.6M |
| Total risk-based capital | $6.9M |
| Total equity capital | $6.6M |
| Risk-weighted assets | $19.0M |
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| Equity capital to total assets | 15.74% |
| Tangible equity to tangible assets | 15.74% |
| Equity capital to average assets | 15.12% |
| Internal capital growth rate | 3.85% |
Capital structure
| Line item | Q2 2026 |
|---|---|
| Common stock | $0 |
| Common stock surplus | $0 |
| Retained earnings | $6.6M |
| Preferred stock and surplus | $0 |
| Accumulated other comprehensive income | -$32K |
| 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 | 25.28% | 25.28% | 26.46% | 13.39% | $24.8M |
| Q4 2023 | 24.37% | 24.37% | 25.25% | 13.05% | $26.0M |
| Q1 2024 | 24.26% | 24.26% | 25.13% | 12.69% | $25.9M |
| Q2 2024 | 24.84% | 24.84% | 25.91% | 12.93% | $25.0M |
| Q3 2024 | 24.84% | 24.84% | 26.10% | 12.16% | $23.7M |
| Q4 2024 | 25.77% | 25.77% | 27.03% | 12.95% | $23.8M |
| Q1 2025 | 27.75% | 27.75% | 29.01% | 13.66% | $22.4M |
| Q2 2025 | 28.98% | 28.98% | 30.24% | 13.85% | $21.9M |
| Q3 2025 | 29.61% | 29.61% | 30.86% | 13.82% | $21.7M |
| Q4 2025 | 31.15% | 31.15% | 32.41% | 14.34% | $20.9M |
| Q1 2026 | 31.57% | 31.57% | 32.82% | 14.61% | $20.9M |
| Q2 2026 | 34.96% | 34.96% | 36.23% | 15.19% | $19.0M |
Cornerstone Bank regulatory capital, all the way back
Regulatory Capital back to 2001 · peer percentiles on every line item · Excel export
Unlock Cornerstone 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 Cornerstone Bank profile, peer group comparison, or how this data updates.
Regulator records: FDIC BankFind (cert 30067) · FFIEC NIC profile (RSSD 843476)