Custer Federal State 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 11.99% +2.99 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 | $14.9M | 14,863 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $124.0M | 123,969 | RCOAA224 |
| Recomputed ratio | 11.99% | numerator / denominator | |
| Filed ratio | 11.99% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +2.99 pp | $3.7M | 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 | 8,043 | 8,044 | 8,043 | 8,043 | 8,043 | 8,043 | RCOAP742 |
| Retained earnings | 6,820 | 6,775 | 6,783 | 6,788 | 6,723 | 6,627 | RCOAKW00 |
| Accumulated other comprehensive income | (930) | (846) | (876) | (889) | (1,264) | (1,304) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 13,933 | 13,973 | 13,950 | 13,942 | 13,502 | 13,366 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 930 | 846 | 876 | 889 | 1,264 | 1,304 | P859 - P840 |
| Common equity Tier 1 capital | 14,863 | 14,819 | 14,826 | 14,831 | 14,766 | 14,670 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 14,863 | 14,819 | 14,826 | 14,831 | 14,766 | 14,670 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 123,969 | 125,777 | 124,736 | 121,902 | 124,045 | 128,397 | 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 | 11.99% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.78% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 11.89% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.17% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 11.90% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 11.43% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 11.49% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 12.00% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 11.89% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 11.99% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 11.91% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 11.92% | 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 |
|---|---|---|---|---|---|---|
| Custer Federal State Bank (this bank) | CBLR | NA | NA | NA | 11.99% | |
| Logan County Bank | $120.8M | Risk-based | 29.84% | 29.84% | 31.09% | 16.89% |
| Heritage Bank Minnesota | $120.9M | Risk-based | 9.98% | 9.98% | 11.04% | 7.27% |
| California International Bank, N.A. | $120.9M | CBLR | NA | NA | NA | 13.51% |
| Key Community Bank | $121.0M | CBLR | NA | NA | NA | 10.66% |
| The First National Bank of Williamson | $120.3M | CBLR | NA | NA | NA | 20.13% |
| United Bank & Trust Co. | $120.1M | Risk-based | 16.47% | 16.47% | 17.70% | 10.46% |
| Global Innovations Bank | $120.1M | Risk-based | 11.57% | 11.57% | 12.48% | 8.47% |
| The First State Bank | $121.4M | Risk-based | 15.85% | 15.85% | 16.92% | 13.46% |
| Centrebank | $120.0M | CBLR | NA | NA | NA | 17.16% |
| Peer 25th percentile | 11.57% | 11.57% | 12.48% | 10.46% | ||
| Peer median | 15.85% | 15.85% | 16.92% | 13.46% | ||
| Peer 75th percentile | 16.47% | 16.47% | 17.70% | 16.89% | ||
| This bank's percentile | NA | NA | NA | 44 |
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/481579/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.