First Federal Savings Bank of Twin Falls: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 6.26% (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: 6.26% (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 13.30% +6.80 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 | $148.7M | 148,713 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,118,542 | RCOAA223 |
| Recomputed ratio | 13.30% | numerator / denominator | |
| Filed ratio | 13.30% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +6.80 pp | $76.0M | capital that could be lost first |
Tier 1 risk-based capital ratio 13.30% +5.30 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 | $148.7M | 148,713 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,118,542 | RCOAA223 |
| Recomputed ratio | 13.30% | numerator / denominator | |
| Filed ratio | 13.30% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +5.30 pp | $59.2M | capital that could be lost first |
Total risk-based capital ratio 14.26% +4.26 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 | $159.5M | 159,460 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $1.12B | 1,118,542 | RCOAA223 |
| Recomputed ratio | 14.26% | numerator / denominator | |
| Filed ratio | 14.26% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +4.26 pp | $47.6M | capital that could be lost first |
Tier 1 leverage ratio 10.43% +5.43 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 | $148.7M | 148,713 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.43B | 1,425,774 | RCOAA224 |
| Recomputed ratio | 10.43% | numerator / denominator | |
| Filed ratio | 10.43% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +5.43 pp | $77.4M | 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 | 149,113 | 143,522 | 139,988 | 135,982 | 133,231 | 129,727 | RCOAKW00 |
| Accumulated other comprehensive income | (10,983) | (10,972) | (10,256) | (10,915) | (13,615) | (14,118) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 138,130 | 132,550 | 129,732 | 125,067 | 119,616 | 115,609 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 10,583 | 10,572 | 9,856 | 10,515 | 13,215 | 13,718 | P859 - P840 |
| Common equity Tier 1 capital | 148,713 | 143,122 | 139,588 | 135,582 | 132,831 | 129,327 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 148,713 | 143,122 | 139,588 | 135,582 | 132,831 | 129,327 | RCOA8274 |
| Tier 2 capital | 10,747 | 10,606 | 10,475 | 10,201 | 10,060 | 9,926 | RCOA5311 |
| Allowance includable in Tier 2 capital | 10,747 | 10,606 | 10,475 | 10,201 | 10,060 | 9,926 | RCOA5310 |
| Total capital | 159,460 | 153,728 | 150,063 | 145,783 | 142,891 | 139,253 | RCOA3792 |
| Total risk-weighted assets | 1,118,542 | 1,096,448 | 1,100,736 | 1,071,484 | 1,097,732 | 1,044,353 | RCOAA223 |
| Average total assets for the leverage ratio | 1,425,774 | 1,437,893 | 1,450,859 | 1,476,968 | 1,471,235 | 1,478,405 | 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 | $36.8M | $3.0M | 8.27% | 0.27% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $262.6M | $65.5M | 24.96% | 5.86% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $584.2M | $334.2M | 57.21% | 29.88% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $54K | $81K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $496.3M | $494.2M | 99.58% | 44.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $61.2M | $69.8M | 113.96% | 6.24% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $115.6M | $110.8M | 95.86% | 9.91% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $500K | $100K | 20.00% | 0.01% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $40.8M | NA | 3.65% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $1.08B | ties to item 31 ($1.08B) |
|---|---|---|
| Risk-weighted assets before deductions | $1.12B | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $1.12B | 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 | 13.30% | 13.30% | 14.26% | 10.43% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 13.05% | 13.05% | 14.02% | 9.95% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 12.68% | 12.68% | 13.63% | 9.62% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 12.65% | 12.65% | 13.61% | 9.18% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 12.10% | 12.10% | 13.02% | 9.03% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 12.38% | 12.38% | 13.33% | 8.75% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 12.18% | 12.18% | 13.11% | 8.30% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 12.33% | 12.33% | 13.29% | 7.99% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 12.24% | 12.24% | 13.19% | 7.89% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 12.10% | 12.10% | 13.03% | 8.02% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 11.97% | 11.97% | 12.89% | 8.24% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 12.14% | 12.14% | 13.08% | 8.25% | 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 Federal Savings Bank of Twin Falls (this bank) | Risk-based | 13.30% | 13.30% | 14.26% | 10.43% | |
| The Bennington State Bank | $1.42B | Risk-based | 13.85% | 13.85% | 15.11% | 9.51% |
| Armed Forces Bank, N.A. | $1.42B | Risk-based | 24.61% | 24.61% | 25.86% | 13.92% |
| Citizens Bank | $1.42B | Risk-based | 14.20% | 14.20% | 15.01% | 12.65% |
| Rio Bank | $1.42B | Risk-based | 13.75% | 13.75% | 14.87% | 10.03% |
| Peoples Bank of Alabama | $1.42B | Risk-based | 15.73% | 15.73% | 16.98% | 11.19% |
| Central Bank | $1.42B | Risk-based | 12.93% | 12.93% | 13.98% | 10.07% |
| The Croghan Colonial Bank | $1.41B | Risk-based | 12.34% | 12.34% | 13.25% | 10.13% |
| Grove Bank & Trust | $1.41B | Risk-based | 15.22% | 15.22% | 16.47% | 9.96% |
| Benchmark Community Bank | $1.41B | Risk-based | 13.02% | 13.02% | 13.87% | 9.80% |
| Peer 25th percentile | 13.02% | 13.02% | 13.98% | 9.96% | ||
| Peer median | 13.85% | 13.85% | 15.01% | 10.07% | ||
| Peer 75th percentile | 15.22% | 15.22% | 16.47% | 11.19% | ||
| This bank's percentile | 33 | 33 | 33 | 67 |
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/582971/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.