First Federal Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.87% (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: 8.87% (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 15.75% +9.25 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 | $26.3M | 26,299 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $166.9M | 166,949 | RCOAA223 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +9.25 pp | $15.4M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.75% +7.75 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 | $26.3M | 26,299 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $166.9M | 166,949 | RCOAA223 |
| Recomputed ratio | 15.75% | numerator / denominator | |
| Filed ratio | 15.75% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.75 pp | $12.9M | capital that could be lost first |
Total risk-based capital ratio 16.87% +6.87 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 | $28.2M | 28,163 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $166.9M | 166,949 | RCOAA223 |
| Recomputed ratio | 16.87% | numerator / denominator | |
| Filed ratio | 16.87% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.87 pp | $11.5M | capital that could be lost first |
Tier 1 leverage ratio 9.38% +4.38 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 | $26.3M | 26,299 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $280.2M | 280,249 | RCOAA224 |
| Recomputed ratio | 9.38% | numerator / denominator | |
| Filed ratio | 9.38% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.38 pp | $12.3M | 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 | 2,910 | 2,910 | 2,910 | 2,910 | 2,910 | 2,910 | RCOAP742 |
| Retained earnings | 23,766 | 23,418 | 23,289 | 23,031 | 22,790 | 22,634 | RCOAKW00 |
| Accumulated other comprehensive income | (7,934) | (8,331) | (8,002) | (8,464) | (10,019) | (8,990) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 18,742 | 17,997 | 18,197 | 17,477 | 15,681 | 16,554 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 7,557 | 7,622 | 7,293 | 7,755 | 9,310 | 8,282 | P859 - P840 |
| Common equity Tier 1 capital | 26,299 | 25,619 | 25,490 | 25,232 | 24,991 | 24,836 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 26,299 | 25,619 | 25,490 | 25,232 | 24,991 | 24,836 | RCOA8274 |
| Tier 2 capital | 1,864 | 1,862 | 1,704 | 2,023 | 1,964 | 1,868 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,864 | 1,862 | 1,704 | 2,023 | 1,964 | 1,868 | RCOA5310 |
| Total capital | 28,163 | 27,481 | 27,194 | 27,255 | 26,955 | 26,704 | RCOA3792 |
| Total risk-weighted assets | 166,949 | 166,964 | 162,893 | 161,895 | 157,057 | 155,302 | RCOAA223 |
| Average total assets for the leverage ratio | 280,249 | 279,755 | 275,386 | 269,992 | 270,110 | 263,863 | 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 | $17.5M | $247K | 1.41% | 0.15% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $55.3M | $11.6M | 20.87% | 6.92% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $117.4M | $59.0M | 50.25% | 35.33% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $381K | $572K | 150.00% | 0.34% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $84.8M | $84.8M | 100.00% | 50.81% | RC-R Part II, item 4.d, 5.d |
| All other assets | $11.4M | $10.6M | 93.15% | 6.34% | RC-R Part II, item 8 |
| Derivatives (over the counter and centrally cleared) | $183K | $183K | 100.00% | 0.11% | RC-R Part II, item 20, 21 |
| 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 | $166.9M | ties to item 31 ($166.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $166.9M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $166.9M | 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 | 15.75% | 15.75% | 16.87% | 9.38% | 15.12% | 15.13% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 15.34% | 15.34% | 16.46% | 9.16% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 15.65% | 15.65% | 16.69% | 9.26% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 15.59% | 15.59% | 16.84% | 9.35% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 15.91% | 15.91% | 17.16% | 9.25% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 15.99% | 15.99% | 17.19% | 9.41% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 15.87% | 15.87% | 17.07% | 9.45% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 16.53% | 16.53% | 17.78% | 9.40% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.30% | 16.30% | 17.54% | 9.35% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.02% | 16.02% | 17.27% | 9.27% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.98% | 15.98% | 17.23% | 9.25% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 16.16% | 16.16% | 17.41% | 9.26% | 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 Federal Bank (this bank) | Risk-based | 15.75% | 15.75% | 16.87% | 9.38% | |
| The First National Bank of Ballinger | $275.3M | Risk-based | 17.55% | 17.55% | 18.81% | 10.52% |
| First New Mexico Bank | $275.1M | CBLR | NA | NA | NA | 14.73% |
| Davis Trust Company | $274.9M | Risk-based | 11.98% | 11.98% | 12.83% | 8.47% |
| Citizens State Bank and Trust Co., Ellsworth, Kansas | $275.9M | CBLR | NA | NA | NA | 9.74% |
| Columbus Bank and Trust Company | $274.6M | CBLR | NA | NA | NA | 9.47% |
| FNB Bank | $274.6M | CBLR | NA | NA | NA | 14.48% |
| First National Bank of Steeleville | $274.5M | Risk-based | 24.43% | 24.43% | 25.27% | 13.55% |
| Mission National Bank | $276.4M | CBLR | NA | NA | NA | 13.94% |
| Applied Bank | $274.1M | Risk-based | 78.16% | 78.16% | 78.67% | 17.49% |
| Iowa State Savings Bank | $276.5M | Risk-based | 15.24% | 15.24% | 16.49% | 9.40% |
| Peer 25th percentile | 15.24% | 15.24% | 16.49% | 9.54% | ||
| Peer median | 17.55% | 17.55% | 18.81% | 12.04% | ||
| Peer 75th percentile | 24.43% | 24.43% | 25.27% | 14.34% | ||
| This bank's percentile | 40 | 40 | 40 | 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/943974/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.