Cornerstone National Bank & Trust Company: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.10% (2Q26), against the 2.50% a bank must hold above each risk-based minimum to pay dividends and discretionary bonuses without limits. The buffer is the smallest of the three cushions over the minimums; here the binding ratio is Total capital. The bank clears the requirement. Filed figure: 5.10% (RCOAH311).
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.
Common equity Tier 1 ratio 11.97% +5.47 pp over well capitalized
Common equity Tier 1 is the loss-absorbing core: common stock, retained earnings and most of accumulated other comprehensive income, less goodwill, intangibles and other deductions. It is measured against risk-weighted assets.
| Common equity Tier 1 capital | $106.4M | 106,364 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $888.8M | 888,816 | RCOAA223 |
| Recomputed ratio | 11.97% | numerator / denominator | |
| Filed ratio | 11.97% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.47 pp | $48.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 11.97% +3.97 pp over well capitalized
Tier 1 adds additional Tier 1 instruments, such as qualifying noncumulative perpetual preferred stock, to common equity Tier 1. Measured against risk-weighted assets.
| Tier 1 capital | $106.4M | 106,364 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $888.8M | 888,816 | RCOAA223 |
| Recomputed ratio | 11.97% | numerator / denominator | |
| Filed ratio | 11.97% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +3.97 pp | $35.3M | capital that could be lost first |
Total risk-based capital ratio 13.10% +3.10 pp over well capitalized
Total capital adds Tier 2, mostly qualifying subordinated debt and the allowance for credit losses up to 1.25% of risk-weighted assets, to Tier 1. Measured against risk-weighted assets.
| Total capital | $116.5M | 116,455 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $888.8M | 888,816 | RCOAA223 |
| Recomputed ratio | 13.10% | numerator / denominator | |
| Filed ratio | 13.10% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.10 pp | $27.6M | capital that could be lost first |
Tier 1 leverage ratio 10.36% +5.36 pp over well capitalized
Tier 1 capital over average total assets for the quarter, with no risk weighting. It caps how far a bank can grow on low-risk-weight assets.
| Tier 1 capital | $106.4M | 106,364 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.03B | 1,026,452 | RCOAA224 |
| Recomputed ratio | 10.36% | numerator / denominator | |
| Filed ratio | 10.36% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.36 pp | $55.0M | 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 | 38,382 | 38,292 | 38,217 | 38,113 | 38,009 | 37,911 | RCOAP742 |
| Retained earnings | 67,982 | 64,844 | 65,162 | 66,937 | 64,634 | 64,158 | RCOAKW00 |
| Accumulated other comprehensive income | (2,108) | (2,170) | (1,947) | (2,233) | (2,944) | (3,339) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 104,256 | 100,966 | 101,432 | 102,817 | 99,699 | 98,730 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,108 | 2,170 | 1,947 | 2,233 | 2,944 | 3,339 | P859 - P840 |
| Common equity Tier 1 capital | 106,364 | 103,136 | 103,379 | 105,050 | 102,643 | 102,069 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 106,364 | 103,136 | 103,379 | 105,050 | 102,643 | 102,069 | RCOA8274 |
| Tier 2 capital | 10,091 | 9,621 | 9,441 | 9,121 | 8,921 | 8,921 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,091 | 9,621 | 9,441 | 9,121 | 8,921 | 8,921 | RCOA5310 |
| Total capital | 116,455 | 112,757 | 112,820 | 114,171 | 111,564 | 110,990 | RCOA3792 |
| Total risk-weighted assets | 888,816 | 880,973 | 858,888 | 823,894 | 789,525 | 774,321 | RCOAA223 |
| Average total assets for the leverage ratio | 1,026,452 | 1,028,262 | 1,048,582 | 1,025,272 | 994,186 | 991,595 | RCOAA224 |
Risk-weighted assets by exposure category, 2Q26
Each category's exposure is filed across the risk-weight columns of Schedule RC-R Part II; its risk-weighted assets are each allocation times its weight. The average risk weight says how much capital a dollar of that exposure consumes.
| Category | Exposure | Risk-weighted | Avg weight | Share of RWA | Source |
|---|---|---|---|---|---|
| Cash and balances due | $73.7M | $3.5M | 4.76% | 0.39% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $134.6M | $31.7M | 23.52% | 3.56% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $110.3M | $55.2M | 50.00% | 6.21% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $1.9M | $2.8M | 150.00% | 0.31% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $211K | $211K | 100.00% | 0.02% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $684.9M | $677.3M | 98.89% | 76.21% | RC-R Part II, item 4.d, 5.d |
| All other assets | $14.8M | $12.8M | 86.46% | 1.44% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $108.6M | $105.4M | 97.01% | 11.85% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $900 | NA | 0.00% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $888.8M | ties to item 31 ($888.8M) |
|---|---|---|
| Risk-weighted assets before deductions | $888.8M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $888.8M | RCONG641, ties |
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 | Risk-based | 11.97% | 11.97% | 13.10% | 10.36% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 11.71% | 11.71% | 12.80% | 10.03% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.04% | 12.04% | 13.14% | 9.86% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.75% | 12.75% | 13.86% | 10.25% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 13.00% | 13.00% | 14.13% | 10.32% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 13.18% | 13.18% | 14.33% | 10.29% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 13.43% | 13.43% | 14.60% | 10.00% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.94% | 12.94% | 14.06% | 9.80% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.55% | 12.55% | 13.67% | 9.75% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.73% | 12.73% | 13.85% | 9.66% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 12.56% | 12.56% | 13.64% | 9.60% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.29% | 12.29% | 13.38% | 9.58% | 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 National Bank & Trust Company (this bank) | Risk-based | 11.97% | 11.97% | 13.10% | 10.36% | |
| Maplemark Bank | $1.01B | Risk-based | 14.14% | 14.14% | 15.39% | 11.63% |
| Adams Community Bank | $1.01B | Risk-based | 16.33% | 16.33% | 17.16% | 10.34% |
| Pioneer Bank & Trust | $1.01B | Risk-based | 18.59% | 18.59% | 19.60% | 11.61% |
| Story Bank dba Story Financial Partners | $1.01B | Risk-based | 12.23% | 12.23% | 13.24% | 10.81% |
| The Port Washington State Bank | $1.01B | Risk-based | 11.93% | 11.93% | 12.84% | 8.97% |
| Adirondack Bank | $1.01B | Risk-based | 11.76% | 11.76% | 12.54% | 7.25% |
| Jonestown Bank and Trust Company of Jonestown, Pennsylvania | $1.01B | CBLR | NA | NA | NA | 10.24% |
| Presidential Bank, FSB | $1.01B | Risk-based | 13.50% | 13.50% | 14.75% | 9.63% |
| First Metro Bank | $1.01B | CBLR | NA | NA | NA | 12.98% |
| Kirkpatrick Bank | $1.00B | Risk-based | 15.28% | 15.28% | 16.54% | 10.67% |
| Peer 25th percentile | 12.16% | 12.16% | 13.14% | 9.78% | ||
| Peer median | 13.82% | 13.82% | 15.07% | 10.50% | ||
| Peer 75th percentile | 15.54% | 15.54% | 16.70% | 11.41% | ||
| This bank's percentile | 25 | 25 | 25 | 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/2929392/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.