The 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 12.18% +3.18 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 | $25.8M | 25,752 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $211.5M | 211,466 | RCOAA224 |
| Recomputed ratio | 12.18% | numerator / denominator | |
| Filed ratio | 12.18% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.18 pp | $6.7M | 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 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | RCOAP742 |
| Retained earnings | 24,752 | 24,166 | 23,780 | 23,708 | 23,406 | 23,032 | RCOAKW00 |
| Accumulated other comprehensive income | (478) | (448) | (387) | (414) | (794) | (825) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 25,274 | 24,718 | 24,393 | 24,294 | 23,612 | 23,207 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 478 | 448 | 387 | 414 | 794 | 825 | P859 - P840 |
| Common equity Tier 1 capital | 25,752 | 25,166 | 24,780 | 24,708 | 24,406 | 24,032 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 25,752 | 25,166 | 24,780 | 24,708 | 24,406 | 24,032 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | 1,668 | NA | 1,572 | |
| Allowance includable in Tier 2 capital | NA | NA | NA | 1,668 | NA | 1,572 | |
| Total capital | NA | NA | NA | 26,376 | NA | 25,604 | |
| Total risk-weighted assets | NA | NA | NA | 132,126 | NA | 124,845 | |
| Average total assets for the leverage ratio | 211,466 | 205,055 | 202,228 | 199,022 | 194,945 | 190,803 | 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 | 12.18% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.27% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.25% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.70% | 18.70% | 19.96% | 12.41% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.52% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 19.25% | 19.25% | 20.51% | 12.60% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 18.74% | 18.74% | 20.00% | 12.17% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 18.77% | 18.77% | 20.03% | 12.30% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 18.37% | 18.37% | 19.63% | 12.14% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.57% | 18.57% | 19.82% | 12.55% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 18.38% | 18.38% | 19.64% | 12.44% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 18.83% | 18.83% | 20.09% | 12.63% | 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 |
|---|---|---|---|---|---|---|
| The Cornerstone Bank (this bank) | CBLR | NA | NA | NA | 12.18% | |
| Madison County Community Bank | $211.7M | Risk-based | 13.91% | 13.91% | 15.16% | 8.42% |
| Calhoun County Bank, Inc. | $211.7M | CBLR | NA | NA | NA | 10.48% |
| The Community Bank | $211.8M | CBLR | NA | NA | NA | 10.55% |
| Kendall Bank | $211.1M | CBLR | NA | NA | NA | 9.65% |
| F & M Community Bank, N.A. | $211.1M | CBLR | NA | NA | NA | 9.93% |
| Vidalia Federal Savings Bank | $212.0M | CBLR | NA | NA | NA | 12.05% |
| 1st Advantage Bank | $212.0M | CBLR | NA | NA | NA | 9.88% |
| The Jefferson Bank | $210.8M | Risk-based | 17.65% | 17.65% | 18.93% | 16.65% |
| Iowa Trust and Savings Bank | $210.6M | CBLR | NA | NA | NA | 13.46% |
| Peer 25th percentile | 14.85% | 14.85% | 16.10% | 9.88% | ||
| Peer median | 15.78% | 15.78% | 17.05% | 10.48% | ||
| Peer 75th percentile | 16.72% | 16.72% | 17.99% | 12.05% | ||
| This bank's percentile | NA | NA | NA | 78 |
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/312356/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.