First Community Bank of the Heartland, Inc.: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 2.45% (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. Below 2.50%, the bank's distributions are capped by rule. Filed figure: 2.45% (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 9.61% +3.11 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 | $40.2M | 40,203 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $418.2M | 418,215 | RCOAA223 |
| Recomputed ratio | 9.61% | numerator / denominator | |
| Filed ratio | 9.61% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +3.11 pp | $13.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 9.61% +1.61 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 | $40.2M | 40,203 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $418.2M | 418,215 | RCOAA223 |
| Recomputed ratio | 9.61% | numerator / denominator | |
| Filed ratio | 9.61% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +1.61 pp | $6.7M | capital that could be lost first |
Total risk-based capital ratio 10.45% +0.45 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 | $43.7M | 43,707 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $418.2M | 418,215 | RCOAA223 |
| Recomputed ratio | 10.45% | numerator / denominator | |
| Filed ratio | 10.45% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +0.45 pp | $1.9M | capital that could be lost first |
Tier 1 leverage ratio 8.12% +3.12 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 | $40.2M | 40,203 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $495.0M | 494,973 | RCOAA224 |
| Recomputed ratio | 8.12% | numerator / denominator | |
| Filed ratio | 8.12% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.12 pp | $15.5M | 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 | 21,359 | 21,359 | 21,359 | 21,359 | 21,359 | 21,359 | RCOAP742 |
| Retained earnings | 22,038 | 21,490 | 20,314 | 20,773 | 20,060 | 19,722 | RCOAKW00 |
| Accumulated other comprehensive income | (4,374) | (4,755) | (4,500) | (4,927) | (6,374) | (5,676) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 39,023 | 38,094 | 37,173 | 37,205 | 35,045 | 35,405 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,180 | 1,561 | 1,306 | 1,733 | 3,180 | 2,482 | P859 - P840 |
| Common equity Tier 1 capital | 40,203 | 39,655 | 38,479 | 38,938 | 38,225 | 37,887 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 40,203 | 39,655 | 38,479 | 38,938 | 38,225 | 37,887 | RCOA8274 |
| Tier 2 capital | 3,504 | 3,199 | 3,236 | 3,004 | 3,152 | 2,914 | RCOA5311 |
| Allowance includable in Tier 2 capital | 3,504 | 3,199 | 3,236 | 3,004 | 3,152 | 2,914 | RCOA5310 |
| Total capital | 43,707 | 42,854 | 41,715 | 41,942 | 41,377 | 40,801 | RCOA3792 |
| Total risk-weighted assets | 418,215 | 375,819 | 365,169 | 363,260 | 355,433 | 345,314 | RCOAA223 |
| Average total assets for the leverage ratio | 494,973 | 485,246 | 476,569 | 473,181 | 464,778 | 462,101 | 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 | $18.0M | $2.4M | 13.29% | 0.57% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $50.1M | $15.4M | 30.79% | 3.69% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $2.8M | $560K | 20.00% | 0.13% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $115.5M | $64.4M | 55.76% | 15.40% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $4.0M | $6.0M | 150.00% | 1.42% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $289.6M | $289.6M | 100.00% | 69.24% | RC-R Part II, item 4.d, 5.d |
| All other assets | $30.5M | $27.0M | 88.63% | 6.46% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $15.5M | $12.8M | 82.88% | 3.07% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $1K | 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 | $418.2M | ties to item 31 ($418.2M) |
|---|---|---|
| Risk-weighted assets before deductions | $418.2M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $418.2M | 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 | 9.61% | 9.61% | 10.45% | 8.12% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 10.55% | 10.55% | 11.40% | 8.17% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 10.54% | 10.54% | 11.42% | 8.07% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 10.72% | 10.72% | 11.55% | 8.23% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 10.75% | 10.75% | 11.64% | 8.22% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 10.97% | 10.97% | 11.82% | 8.20% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 10.36% | 10.36% | 11.18% | 7.99% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 10.85% | 10.85% | 11.64% | 8.22% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 10.95% | 10.95% | 11.83% | 8.21% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 10.03% | 10.03% | 10.88% | 8.23% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 10.84% | 10.84% | 11.78% | 8.27% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.07% | 11.07% | 12.03% | 8.52% | 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 |
|---|---|---|---|---|---|---|
| First Community Bank of the Heartland, Inc. (this bank) | Risk-based | 9.61% | 9.61% | 10.45% | 8.12% | |
| Merchants Commercial Bank | $506.0M | CBLR | NA | NA | NA | 10.79% |
| Eagle Bank and Trust Company | $505.7M | CBLR | NA | NA | NA | 16.35% |
| The Peoples State Bank | $506.6M | CBLR | NA | NA | NA | 10.47% |
| Mega Bank | $506.7M | Risk-based | 16.35% | 16.35% | 17.60% | 14.43% |
| Piermont Bank | $505.1M | Risk-based | 11.03% | 17.11% | 17.89% | 12.70% |
| Cornerstone Bank | $504.9M | CBLR | NA | NA | NA | 9.16% |
| Stafford Savings Bank | $507.0M | Risk-based | 32.01% | 32.01% | 32.18% | 50.61% |
| Citizens State Bank | $507.0M | CBLR | NA | NA | NA | 10.35% |
| Grundy Bank | $504.7M | Risk-based | 22.43% | 22.43% | 23.68% | 12.62% |
| Grand River Bank | $507.3M | Risk-based | 12.89% | 12.89% | 14.13% | 10.19% |
| Peer 25th percentile | 12.89% | 16.35% | 17.60% | 10.38% | ||
| Peer median | 16.35% | 17.11% | 17.89% | 11.71% | ||
| Peer 75th percentile | 22.43% | 22.43% | 23.68% | 14.00% | ||
| This bank's percentile | 0 | 0 | 0 | 0 |
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/837149/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.