First Fed Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 5.44% (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: 5.44% (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 12.40% +5.90 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 | $199.8M | 199,832 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,611,205 | RCOAA223 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +5.90 pp | $95.1M | capital that could be lost first |
Tier 1 risk-based capital ratio 12.40% +4.40 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 | $199.8M | 199,832 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,611,205 | RCOAA223 |
| Recomputed ratio | 12.40% | numerator / denominator | |
| Filed ratio | 12.40% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +4.40 pp | $70.9M | capital that could be lost first |
Total risk-based capital ratio 13.44% +3.44 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 | $216.6M | 216,624 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.61B | 1,611,205 | RCOAA223 |
| Recomputed ratio | 13.44% | numerator / denominator | |
| Filed ratio | 13.44% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +3.44 pp | $55.5M | capital that could be lost first |
Tier 1 leverage ratio 9.64% +4.64 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 | $199.8M | 199,832 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $2.07B | 2,073,287 | RCOAA224 |
| Recomputed ratio | 9.64% | numerator / denominator | |
| Filed ratio | 9.64% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.64 pp | $96.2M | 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 | 65,523 | 65,209 | 64,976 | 64,652 | 64,425 | 64,091 | RCOAP742 |
| Retained earnings | 137,570 | 137,032 | 137,746 | 138,893 | 137,228 | 135,839 | RCOAKW00 |
| Accumulated other comprehensive income | (22,177) | (22,920) | (22,398) | (24,429) | (28,198) | (28,129) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 180,916 | 179,321 | 180,324 | 179,116 | 173,455 | 171,801 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 18,916 | 19,303 | 18,571 | 21,508 | 25,862 | 26,632 | P859 - P840 |
| Common equity Tier 1 capital | 199,832 | 198,624 | 198,895 | 200,624 | 199,317 | 198,433 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 199,832 | 198,624 | 198,895 | 200,624 | 199,317 | 198,433 | RCOA8274 |
| Tier 2 capital | 16,792 | 17,508 | 16,842 | 15,962 | 18,157 | 20,445 | RCOA5311 |
| Allowance includable in Tier 2 capital | 16,792 | 17,508 | 16,842 | 15,962 | 18,157 | 20,445 | RCOA5310 |
| Total capital | 216,624 | 216,132 | 215,737 | 216,586 | 217,474 | 218,878 | RCOA3792 |
| Total risk-weighted assets | 1,611,205 | 1,597,862 | 1,592,363 | 1,586,500 | 1,656,345 | 1,639,464 | RCOAA223 |
| Average total assets for the leverage ratio | 2,073,287 | 2,072,189 | 2,090,970 | 2,152,269 | 2,182,093 | 2,194,292 | 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 | $92.0M | $5.6M | 6.12% | 0.35% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $254.6M | $92.7M | 36.40% | 5.75% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $597.7M | $343.0M | 57.39% | 21.29% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $18.9M | $28.4M | 150.00% | 1.76% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $998.2M | $994.1M | 99.59% | 61.70% | RC-R Part II, item 4.d, 5.d |
| All other assets | $91.8M | $84.0M | 91.42% | 5.21% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $14.9M | $12.3M | 82.37% | 0.76% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $705K | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $51.1M | NA | 3.17% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.56B | does not tie to item 31 ($1.59B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.61B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.61B | 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 | 12.40% | 12.40% | 13.44% | 9.64% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 12.43% | 12.43% | 13.53% | 9.59% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.49% | 12.49% | 13.55% | 9.51% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.65% | 12.65% | 13.65% | 9.32% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.03% | 12.03% | 13.13% | 9.13% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.10% | 12.10% | 13.35% | 9.04% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.44% | 12.44% | 13.61% | 9.39% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.20% | 12.20% | 13.44% | 9.38% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.40% | 12.40% | 13.50% | 9.38% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.56% | 12.56% | 13.57% | 9.74% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 13.12% | 13.12% | 14.11% | 9.90% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 13.43% | 13.43% | 14.38% | 10.12% | 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 Fed Bank (this bank) | Risk-based | 12.40% | 12.40% | 13.44% | 9.64% | |
| Incrediblebank | $2.10B | Risk-based | 10.32% | 10.32% | 11.41% | 8.30% |
| Northeast Community Bank | $2.11B | Risk-based | 15.05% | 15.05% | 15.31% | 17.32% |
| Starion Bank | $2.10B | Risk-based | 14.03% | 14.03% | 15.29% | 9.45% |
| Marquette Bank | $2.09B | Risk-based | 14.18% | 14.18% | 15.31% | 8.40% |
| The First National Bank in Sioux Falls | $2.12B | Risk-based | 13.96% | 13.96% | 15.21% | 10.34% |
| Opportunity Bank of Montana | $2.12B | Risk-based | 13.10% | 13.10% | 14.23% | 10.93% |
| Kish Bank | $2.08B | Risk-based | 10.08% | 10.08% | 10.87% | 8.92% |
| Peoples National Bank, N.A. | $2.08B | Risk-based | 9.75% | 9.75% | 10.93% | 9.26% |
| Peer 25th percentile | 10.26% | 10.26% | 11.29% | 8.79% | ||
| Peer median | 13.53% | 13.53% | 14.72% | 9.35% | ||
| Peer 75th percentile | 14.07% | 14.07% | 15.29% | 10.48% | ||
| This bank's percentile | 38 | 38 | 38 | 62 |
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/403179/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.