First Command Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 11.08% (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: 11.08% (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 18.08% +11.58 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 | $106.2M | 106,238 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $587.5M | 587,465 | RCOAA223 |
| Recomputed ratio | 18.08% | numerator / denominator | |
| Filed ratio | 18.08% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +11.58 pp | $68.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 18.08% +10.08 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 | $106.2M | 106,238 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $587.5M | 587,465 | RCOAA223 |
| Recomputed ratio | 18.08% | numerator / denominator | |
| Filed ratio | 18.08% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +10.08 pp | $59.2M | capital that could be lost first |
Total risk-based capital ratio 19.08% +9.08 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 | $112.1M | 112,094 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $587.5M | 587,465 | RCOAA223 |
| Recomputed ratio | 19.08% | numerator / denominator | |
| Filed ratio | 19.08% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +9.08 pp | $53.3M | capital that could be lost first |
Tier 1 leverage ratio 10.20% +5.20 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 | $106.2M | 106,238 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.04B | 1,041,651 | RCOAA224 |
| Recomputed ratio | 10.20% | numerator / denominator | |
| Filed ratio | 10.20% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.20 pp | $54.2M | 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 | 11,957 | 11,957 | 11,957 | 11,957 | 11,814 | 11,814 | RCOAP742 |
| Retained earnings | 94,281 | 87,410 | 81,808 | 96,814 | 90,483 | 85,140 | RCOAKW00 |
| Accumulated other comprehensive income | (925) | (617) | (63) | (79) | (109) | (147) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 105,313 | 98,750 | 93,702 | 108,692 | 102,188 | 96,807 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 925 | 617 | 63 | 79 | 109 | 147 | P859 - P840 |
| Common equity Tier 1 capital | 106,238 | 99,367 | 93,765 | 108,771 | 102,297 | 96,954 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 106,238 | 99,367 | 93,765 | 108,771 | 102,297 | 96,954 | RCOA8274 |
| Tier 2 capital | 5,856 | 5,996 | 5,973 | 5,163 | 5,266 | 4,265 | RCOA5311 |
| Allowance includable in Tier 2 capital | 5,856 | 5,996 | 5,973 | 5,163 | 5,266 | 4,265 | RCOA5310 |
| Total capital | 112,094 | 105,363 | 99,738 | 113,934 | 107,563 | 101,219 | RCOA3792 |
| Total risk-weighted assets | 587,465 | 593,761 | 589,482 | 588,731 | 584,522 | 584,048 | RCOAA223 |
| Average total assets for the leverage ratio | 1,041,651 | 1,039,235 | 1,027,553 | 1,013,777 | 1,016,867 | 1,024,521 | 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 | $178.3M | $7.1M | 3.96% | 1.20% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $397.1M | $68.8M | 17.33% | 11.72% | RC-R Part II, item 2.a, 2.b |
| Loans: past due and nonaccrual | $2.1M | $3.1M | 150.00% | 0.53% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $492.1M | $482.3M | 98.01% | 82.11% | RC-R Part II, item 4.d, 5.d |
| All other assets | $18.8M | $18.4M | 97.98% | 3.13% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $7.7M | $7.7M | 100.00% | 1.32% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $587.5M | ties to item 31 ($587.5M) |
|---|---|---|
| Risk-weighted assets before deductions | $587.5M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $587.5M | 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 | 18.08% | 18.08% | 19.08% | 10.20% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 16.74% | 16.74% | 17.75% | 9.56% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.91% | 15.91% | 16.92% | 9.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 18.48% | 18.48% | 19.35% | 10.73% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 17.50% | 17.50% | 18.40% | 10.06% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 16.60% | 16.60% | 17.33% | 9.46% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 16.00% | 16.00% | 16.78% | 8.92% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 18.32% | 18.32% | 19.12% | 10.34% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 17.44% | 17.44% | 18.15% | 9.67% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 16.56% | 16.56% | 17.27% | 9.12% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 15.75% | 15.75% | 16.43% | 8.48% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 18.14% | 18.14% | 18.74% | 9.71% | 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 |
|---|---|---|---|---|---|---|
| First Command Bank (this bank) | Risk-based | 18.08% | 18.08% | 19.08% | 10.20% | |
| Mountainone Bank | $1.08B | Risk-based | 16.76% | 16.76% | 17.80% | 14.75% |
| The Federal Savings Bank | $1.08B | Risk-based | 19.97% | 19.97% | 20.68% | 15.86% |
| Parkside Financial Bank and Trust | $1.08B | Risk-based | 12.99% | 12.99% | 14.25% | 12.98% |
| Bank of Wisconsin Dells | $1.08B | Risk-based | 12.97% | 12.97% | 14.23% | 12.12% |
| Commercial Bank & Trust Company | $1.08B | Risk-based | 19.46% | 19.46% | 20.71% | 12.08% |
| First Resource Bank | $1.08B | Risk-based | 11.62% | 11.62% | 12.77% | 8.34% |
| Insbank | $1.08B | Risk-based | 11.00% | 11.00% | 12.19% | 10.20% |
| The First National Bank of Bemidji | $1.08B | CBLR | NA | NA | NA | 11.14% |
| Amerasia Bank | $1.08B | Risk-based | 18.40% | 18.40% | 19.27% | 15.12% |
| Auburnbank | $1.09B | Risk-based | 16.26% | 16.26% | 17.24% | 10.65% |
| Peer 25th percentile | 12.97% | 12.97% | 14.23% | 10.78% | ||
| Peer median | 16.26% | 16.26% | 17.24% | 12.10% | ||
| Peer 75th percentile | 18.40% | 18.40% | 19.27% | 14.30% | ||
| This bank's percentile | 67 | 67 | 67 | 10 |
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/2568063/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.