Cornerstone Bank: Vital Signs
Data as of · Call Report Schedules RC, RC-N, RC-R and RI How we update
The headline measure from each supervisory category on one page: capital adequacy, asset quality, earnings and liquidity, the same four corners a CAMELS examiner works through.
Reserve coverage of non-performing loans climbed 60.95 percentage points in Q2 2026, from 283.85% to 344.80%. It was the largest change from Q1 2026 among the key lines here. On return on assets, Cornerstone Bank is 12th from the bottom among 225 Iowa banks, 0.58% (Q2 2026). The median for banks in the < $100M asset tier is 1.00% on return on assets. Cornerstone Bank sits 0.42 points lower, at 0.58% (Q2 2026).
Capital adequacy
| Line item | Q2 2026 |
|---|---|
| CET1 capital ratio | 34.96% |
| Tier 1 risk-based capital ratio | 34.96% |
| Total risk-based capital ratio | 36.23% |
| Tier 1 leverage ratio | 15.19% |
| Equity capital to assets | 15.74% |
| Tangible equity to tangible assets | 15.74% |
Asset quality
| Line item | Q2 2026 |
|---|---|
| Non-performing loans to loans | 0.47% |
| Non-performing assets ratio | 0.30% |
| Net charge-off ratio | 0.09% |
| Texas ratio | 1.77% |
| Allowance for credit losses to loans | 1.62% |
| Reserve coverage of non-performing loans | 344.80% |
Earnings
| Line item | Q2 2026 |
|---|---|
| Return on assets | 0.58% |
| Return on equity | 3.83% |
| Net interest margin | 4.14% |
| Efficiency ratio | 68.34% |
| Yield on earning assets | 5.90% |
| Cost of funds | 1.97% |
Liquidity and funding
| Line item | Q2 2026 |
|---|---|
| Loan-to-deposit ratio | 77.02% |
| Core deposits to total deposits | 94.84% |
| Brokered deposits to total deposits | 0.00% |
| Deposits to assets | 82.28% |
| Securities to assets | 7.04% |
Vital Signs trend
Last 12 quarters as filed. Every value plotted here also appears in the tables above.
Vital Signs by quarter
| Quarter | CET1 | Tier 1 RBC | Total RBC | Tier 1 leverage | ROA |
|---|---|---|---|---|---|
| Q3 2023 | 25.28% | 25.28% | 26.46% | 13.39% | 0.26% |
| Q4 2023 | 24.37% | 24.37% | 25.25% | 13.05% | 0.45% |
| Q1 2024 | 24.26% | 24.26% | 25.13% | 12.69% | -0.27% |
| Q2 2024 | 24.84% | 24.84% | 25.91% | 12.93% | -0.79% |
| Q3 2024 | 24.84% | 24.84% | 26.10% | 12.16% | -2.52% |
| Q4 2024 | 25.77% | 25.77% | 27.03% | 12.95% | 2.09% |
| Q1 2025 | 27.75% | 27.75% | 29.01% | 13.66% | 0.58% |
| Q2 2025 | 28.98% | 28.98% | 30.24% | 13.85% | 1.29% |
| Q3 2025 | 29.61% | 29.61% | 30.86% | 13.82% | 0.70% |
| Q4 2025 | 31.15% | 31.15% | 32.41% | 14.34% | 0.51% |
| Q1 2026 | 31.57% | 31.57% | 32.82% | 14.61% | 0.76% |
| Q2 2026 | 34.96% | 34.96% | 36.23% | 15.19% | 0.58% |
Cornerstone Bank vital signs, all the way back
Vital Signs back to 2001 · peer percentiles on every line item · Excel export
Unlock Cornerstone Bank, freeSource: Call Report Schedules RC, RC-N, RC-R and RI, 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)