First Federal Savings and Loan Association of Greensburg: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 16.96% (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: 16.96% (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 23.71% +17.21 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 | $20.5M | 20,505 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.5M | 86,499 | RCOAA223 |
| Recomputed ratio | 23.71% | numerator / denominator | |
| Filed ratio | 23.71% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +17.21 pp | $14.9M | capital that could be lost first |
Tier 1 risk-based capital ratio 23.71% +15.71 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 | $20.5M | 20,505 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.5M | 86,499 | RCOAA223 |
| Recomputed ratio | 23.71% | numerator / denominator | |
| Filed ratio | 23.71% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +15.71 pp | $13.6M | capital that could be lost first |
Total risk-based capital ratio 24.96% +14.96 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 | $21.6M | 21,588 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $86.5M | 86,499 | RCOAA223 |
| Recomputed ratio | 24.96% | numerator / denominator | |
| Filed ratio | 24.96% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +14.96 pp | $12.9M | capital that could be lost first |
Tier 1 leverage ratio 12.33% +7.33 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 | $20.5M | 20,505 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $166.3M | 166,329 | RCOAA224 |
| Recomputed ratio | 12.33% | numerator / denominator | |
| Filed ratio | 12.33% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +7.33 pp | $12.2M | 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 | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP742 |
| Retained earnings | 20,505 | 20,305 | 20,138 | 19,927 | 19,721 | 19,602 | RCOAKW00 |
| Accumulated other comprehensive income | (2,652) | (2,791) | (2,578) | (2,842) | (3,312) | (3,513) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 17,853 | 17,514 | 17,560 | 17,085 | 16,409 | 16,089 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,652 | 2,791 | 2,578 | 2,842 | 3,312 | 3,513 | P859 - P840 |
| Common equity Tier 1 capital | 20,505 | 20,305 | 20,138 | 19,927 | 19,721 | 19,602 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 20,505 | 20,305 | 20,138 | 19,927 | 19,721 | 19,602 | RCOA8274 |
| Tier 2 capital | 1,083 | 1,046 | 1,061 | 1,046 | 1,081 | 1,048 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,083 | 1,046 | 1,061 | 1,046 | 1,081 | 1,048 | RCOA5310 |
| Total capital | 21,588 | 21,351 | 21,199 | 20,973 | 20,802 | 20,650 | RCOA3792 |
| Total risk-weighted assets | 86,499 | 83,544 | 84,713 | 83,492 | 86,338 | 83,699 | RCOAA223 |
| Average total assets for the leverage ratio | 166,329 | 152,062 | 160,313 | 151,416 | 161,527 | 153,256 | 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 | $21.1M | $3.9M | 18.62% | 4.54% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $45.0M | $13.9M | 30.85% | 16.03% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $69.6M | $39.2M | 56.25% | 45.19% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $700K | $1.1M | 150.00% | 1.21% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $17.7M | $17.7M | 100.00% | 20.43% | RC-R Part II, item 4.d, 5.d |
| All other assets | $10.1M | $9.7M | 95.82% | 11.16% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $1.2M | $1.2M | 100.00% | 1.43% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $200 | 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 | $86.7M | ties to item 31 ($86.7M) |
|---|---|---|
| Risk-weighted assets before deductions | $86.7M | RCONB704 |
| Less: excess allowance for credit losses | $166K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $86.5M | 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 | 23.71% | 23.71% | 24.96% | 12.33% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 24.30% | 24.30% | 25.56% | 13.35% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 23.77% | 23.77% | 25.02% | 12.56% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 23.87% | 23.87% | 25.12% | 13.16% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 22.84% | 22.84% | 24.09% | 12.21% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.42% | 23.42% | 24.67% | 12.79% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 22.32% | 22.32% | 23.57% | 11.46% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 22.41% | 22.41% | 23.66% | 11.63% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 21.66% | 21.66% | 22.91% | 10.73% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 21.89% | 21.89% | 23.14% | 11.14% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 20.50% | 20.50% | 21.76% | 10.39% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 20.83% | 20.83% | 22.08% | 10.28% | 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 Savings and Loan Association of Greensburg (this bank) | Risk-based | 23.71% | 23.71% | 24.96% | 12.33% | |
| Citizens Bank & Trust Company of Vivian, Louisiana | $159.6M | CBLR | NA | NA | NA | 10.31% |
| Home Federal Savings and Loan Association of Niles Ohio | $159.1M | CBLR | NA | NA | NA | 10.74% |
| Fannin Bank | $159.1M | Risk-based | 16.15% | 16.15% | 17.40% | 8.60% |
| Liberty State Bank | $159.0M | CBLR | NA | NA | NA | 13.66% |
| Bank of Dawson | $159.9M | Risk-based | 25.77% | 25.77% | 27.03% | 18.15% |
| Bank of Monticello | $159.0M | CBLR | NA | NA | NA | 11.95% |
| Farmers Bank & Trust | $159.0M | CBLR | NA | NA | NA | 10.58% |
| Brickyard Bank | $159.0M | Risk-based | 23.63% | 23.63% | 24.88% | 15.64% |
| First Community Bank | $158.9M | CBLR | NA | NA | NA | 10.38% |
| The First State Bank | $160.0M | CBLR | NA | NA | NA | 9.93% |
| Peer 25th percentile | 19.89% | 19.89% | 21.14% | 10.32% | ||
| Peer median | 23.63% | 23.63% | 24.88% | 10.66% | ||
| Peer 75th percentile | 24.70% | 24.70% | 25.95% | 13.24% | ||
| This bank's percentile | 67 | 67 | 67 | 70 |
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/921879/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.