Elderton 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 12.09% +3.09 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 | $55.4M | 55,370 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $458.2M | 458,165 | RCOAA224 |
| Recomputed ratio | 12.09% | numerator / denominator | |
| Filed ratio | 12.09% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.09 pp | $14.1M | 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 | 1,489 | 1,489 | 1,489 | 1,489 | 1,489 | 1,489 | RCOAP742 |
| Retained earnings | 53,881 | 52,890 | 50,946 | 50,955 | 49,204 | 48,764 | RCOAKW00 |
| Accumulated other comprehensive income | (837) | (865) | (816) | (902) | (1,207) | (1,273) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 54,533 | 53,514 | 51,619 | 51,542 | 49,486 | 48,980 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 837 | 865 | 816 | 902 | 1,207 | 1,273 | P859 - P840 |
| Common equity Tier 1 capital | 55,370 | 54,379 | 52,435 | 52,444 | 50,693 | 50,253 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 55,370 | 54,379 | 52,435 | 52,444 | 50,693 | 50,253 | 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 | 458,165 | 446,638 | 433,601 | 425,473 | 413,518 | 397,454 | 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 | 12.09% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 12.18% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 12.09% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 12.33% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 12.26% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 12.64% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 12.61% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 12.68% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 12.50% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 12.49% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 12.51% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 12.68% | 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 |
|---|---|---|---|---|---|---|
| Elderton State Bank (this bank) | CBLR | NA | NA | NA | 12.09% | |
| Willamette Valley Bank | $465.4M | CBLR | NA | NA | NA | 16.99% |
| Security Federal Savings Bank | $464.4M | CBLR | NA | NA | NA | 10.96% |
| Citizens Bank | $466.3M | Risk-based | 21.98% | 21.98% | 23.23% | 13.48% |
| The Commercial Bank | $463.7M | CBLR | NA | NA | NA | 10.72% |
| First National Bank in New Bremen | $467.1M | Risk-based | 32.11% | 32.11% | 33.37% | 10.83% |
| The First National Bank of Livingston | $467.2M | Risk-based | 36.97% | 36.97% | 38.22% | 15.54% |
| McBank | $467.2M | Risk-based | 18.50% | 18.50% | 19.68% | 10.01% |
| Peer 25th percentile | 21.11% | 21.11% | 22.34% | 10.77% | ||
| Peer median | 27.04% | 27.04% | 28.30% | 10.96% | ||
| Peer 75th percentile | 33.32% | 33.32% | 34.58% | 14.51% | ||
| This bank's percentile | NA | NA | NA | 57 |
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/282824/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.