Cumberland Federal Bank, FSB: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 10.19% (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: 10.19% (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 17.21% +10.71 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 | $34.4M | 34,421 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $200.0M | 199,977 | RCOAA223 |
| Recomputed ratio | 17.21% | numerator / denominator | |
| Filed ratio | 17.21% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +10.71 pp | $21.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 17.21% +9.21 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 | $34.4M | 34,421 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $200.0M | 199,977 | RCOAA223 |
| Recomputed ratio | 17.21% | numerator / denominator | |
| Filed ratio | 17.21% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +9.21 pp | $18.4M | capital that could be lost first |
Total risk-based capital ratio 18.19% +8.19 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 | $36.4M | 36,381 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $200.0M | 199,977 | RCOAA223 |
| Recomputed ratio | 18.19% | numerator / denominator | |
| Filed ratio | 18.19% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +8.19 pp | $16.4M | capital that could be lost first |
Tier 1 leverage ratio 10.06% +5.06 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 | $34.4M | 34,421 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $342.0M | 342,020 | RCOAA224 |
| Recomputed ratio | 10.06% | numerator / denominator | |
| Filed ratio | 10.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.06 pp | $17.3M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 34,421 | 33,215 | 32,111 | 31,436 | 30,385 | 29,427 | RCOAKW00 |
| Accumulated other comprehensive income | (2,156) | (1,974) | (1,396) | (1,459) | (2,258) | (2,599) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 32,265 | 31,241 | 30,715 | 29,977 | 28,127 | 26,828 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,156 | 1,974 | 1,396 | 1,459 | 2,258 | 2,599 | P859 - P840 |
| Common equity Tier 1 capital | 34,421 | 33,215 | 32,111 | 31,436 | 30,385 | 29,427 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 34,421 | 33,215 | 32,111 | 31,436 | 30,385 | 29,427 | RCOA8274 |
| Tier 2 capital | 1,960 | 1,834 | 1,708 | 1,528 | 1,347 | 1,227 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,960 | 1,834 | 1,708 | 1,528 | 1,347 | 1,227 | RCOA5310 |
| Total capital | 36,381 | 35,049 | 33,819 | 32,964 | 31,732 | 30,654 | RCOA3792 |
| Total risk-weighted assets | 199,977 | 192,363 | 194,919 | 187,822 | 183,828 | 176,250 | RCOAA223 |
| Average total assets for the leverage ratio | 342,020 | 333,231 | 331,653 | 325,042 | 308,171 | 299,891 | 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 | $2.1M | $36K | 1.77% | 0.02% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $73.0M | $9.4M | 12.87% | 4.70% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $93.3M | $47.4M | 50.79% | 23.71% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $340K | $510K | 150.00% | 0.26% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $83.4M | $78.7M | 94.29% | 39.34% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.0M | $4.7M | 68.09% | 2.37% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $12.4M | $9.8M | 78.76% | 4.90% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $49.4M | NA | 24.71% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $150.6M | ties to item 31 ($150.6M) |
|---|---|---|
| Risk-weighted assets before deductions | $200.0M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $200.0M | 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 | 17.21% | 17.21% | 18.19% | 10.06% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 17.27% | 17.27% | 18.22% | 9.97% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 16.47% | 16.47% | 17.35% | 9.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 16.74% | 16.74% | 17.55% | 9.67% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 16.53% | 16.53% | 17.26% | 9.86% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 16.70% | 16.70% | 17.39% | 9.81% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 16.23% | 16.23% | 16.91% | 9.75% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.44% | 17.44% | 18.10% | 10.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 17.60% | 17.60% | 18.29% | 10.55% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 18.04% | 18.04% | 18.75% | 10.35% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 17.83% | 17.83% | 18.55% | 10.04% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 17.41% | 17.41% | 18.06% | 9.92% | 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 |
|---|---|---|---|---|---|---|
| Cumberland Federal Bank, FSB (this bank) | Risk-based | 17.21% | 17.21% | 18.19% | 10.06% | |
| Bank of Kilmichael | $341.6M | CBLR | NA | NA | NA | 9.12% |
| Exchange Bank Co. | $341.5M | CBLR | NA | NA | NA | 9.11% |
| Midwest Independent Bankersbank | $341.4M | Risk-based | 16.43% | 16.43% | 17.68% | 15.26% |
| Milestone Bank | $342.2M | CBLR | NA | NA | NA | 15.01% |
| Phenix-Girard Bank | $342.3M | CBLR | NA | NA | NA | 11.76% |
| Ozark Bank | $341.0M | CBLR | NA | NA | NA | 9.23% |
| First Community Bank | $342.3M | Risk-based | 11.15% | 11.15% | 12.40% | 9.05% |
| Farmers State Bank of Alto Pass, Ill. | $342.4M | Risk-based | 12.25% | 12.25% | 13.37% | 9.51% |
| Premier Bank N.A. | $342.4M | CBLR | NA | NA | NA | 12.59% |
| Peer 25th percentile | 11.70% | 11.70% | 12.89% | 9.12% | ||
| Peer median | 12.25% | 12.25% | 13.37% | 9.51% | ||
| Peer 75th percentile | 14.34% | 14.34% | 15.53% | 12.59% | ||
| This bank's percentile | 100 | 100 | 100 | 56 |
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/28675/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.