Cornerstone Capital Bank, SSB: 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 10.26% +1.26 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 | $363.7M | 363,704 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $3.54B | 3,544,630 | RCOAA224 |
| Recomputed ratio | 10.26% | numerator / denominator | |
| Filed ratio | 10.26% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +1.26 pp | $44.7M | 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 | 149,810 | 149,561 | 3,721 | 3,710 | 3,698 | 3,687 | RCOAP742 |
| Retained earnings | 247,144 | 245,979 | 335,761 | 334,307 | 330,258 | 327,515 | RCOAKW00 |
| Accumulated other comprehensive income | (1,641) | 238 | 466 | 618 | 56 | 46 | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 395,313 | 395,778 | 339,948 | 338,635 | 334,012 | 331,248 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (64,673) | (49,568) | (22,959) | (17,120) | (20,767) | (22,785) | P859 - P840 |
| Common equity Tier 1 capital | 330,640 | 346,210 | 316,989 | 321,515 | 313,245 | 308,463 | RCOAP859 |
| Additional Tier 1 capital | 33,064 | 34,621 | 31,699 | 28,821 | 27,611 | 27,659 | RCOAP865 |
| Tier 1 capital | 363,704 | 380,831 | 348,688 | 350,336 | 340,856 | 336,122 | RCOA8274 |
| Tier 2 capital | NA | 16,791 | 9,513 | 8,799 | 8,449 | 8,014 | |
| Allowance includable in Tier 2 capital | NA | 17,166 | 9,513 | 8,799 | 8,449 | 8,014 | |
| Total capital | NA | 397,622 | 358,201 | 359,135 | 349,305 | 344,136 | |
| Total risk-weighted assets | NA | 2,376,050 | 1,646,406 | 1,435,235 | 1,425,969 | 1,276,075 | |
| Average total assets for the leverage ratio | 3,544,630 | 2,761,064 | 2,312,784 | 2,316,350 | 2,395,820 | 2,300,552 | 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 | 10.26% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 14.57% | 16.03% | 16.73% | 13.79% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 19.25% | 21.18% | 21.76% | 15.08% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 22.40% | 24.41% | 25.02% | 15.12% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 21.97% | 23.90% | 24.50% | 14.23% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 24.17% | 26.34% | 26.97% | 14.61% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 24.08% | 26.38% | 26.97% | 13.36% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 26.08% | 28.34% | 28.93% | 14.24% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 26.85% | 29.13% | 29.64% | 15.69% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 24.35% | 26.48% | 26.94% | 14.96% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 26.67% | 28.97% | 29.36% | 15.01% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 20.14% | 22.02% | 22.36% | 13.29% | 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 Capital Bank, SSB (this bank) | CBLR | NA | NA | NA | 10.26% | |
| Frandsen Bank & Trust | $3.66B | Risk-based | 13.89% | 13.89% | 15.14% | 10.02% |
| Parkway Bank and Trust Company | $3.66B | Risk-based | 12.59% | 12.59% | 13.75% | 11.50% |
| St. Charles Bank & Trust Company, N.A. | $3.69B | Risk-based | 11.07% | 11.07% | 11.69% | 9.64% |
| Macatawa Bank, N.A. | $3.69B | Risk-based | 11.37% | 11.37% | 12.14% | 10.74% |
| First Premier Bank | $3.64B | Risk-based | 19.95% | 19.95% | 21.18% | 13.67% |
| D.L. Evans Bank | $3.70B | CBLR | NA | NA | NA | 10.38% |
| Encore Bank | $3.70B | Risk-based | 11.83% | 11.83% | 13.08% | 9.43% |
| First Community Bank | $3.63B | Risk-based | 10.61% | 10.61% | 11.59% | 9.04% |
| Village Bank & Trust, N.A. | $3.63B | Risk-based | 10.97% | 10.97% | 11.88% | 9.53% |
| Bank of the Sierra | $3.72B | CBLR | NA | NA | NA | 12.25% |
| Peer 25th percentile | 11.05% | 11.05% | 11.83% | 9.56% | ||
| Peer median | 11.60% | 11.60% | 12.61% | 10.20% | ||
| Peer 75th percentile | 12.91% | 12.91% | 14.10% | 11.31% | ||
| This bank's percentile | NA | NA | NA | 50 |
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/2891622/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.