First Keystone Community Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.23% (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: 8.23% (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 15.34% +8.84 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 | $153.3M | 153,264 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $999.1M | 999,060 | RCOAA223 |
| Recomputed ratio | 15.34% | numerator / denominator | |
| Filed ratio | 15.34% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.84 pp | $88.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.34% +7.34 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 | $153.3M | 153,264 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $999.1M | 999,060 | RCOAA223 |
| Recomputed ratio | 15.34% | numerator / denominator | |
| Filed ratio | 15.34% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.34 pp | $73.3M | capital that could be lost first |
Total risk-based capital ratio 16.23% +6.23 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 | $162.1M | 162,128 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $999.1M | 999,060 | RCOAA223 |
| Recomputed ratio | 16.23% | numerator / denominator | |
| Filed ratio | 16.23% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.23 pp | $62.2M | capital that could be lost first |
Tier 1 leverage ratio 9.69% +4.69 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 | $153.3M | 153,264 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $1.58B | 1,581,670 | RCOAA224 |
| Recomputed ratio | 9.69% | numerator / denominator | |
| Filed ratio | 9.69% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +4.69 pp | $74.2M | 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 | 70,609 | 70,609 | 70,609 | 70,609 | 70,609 | 70,609 | RCOAP742 |
| Retained earnings | 82,863 | 80,635 | 80,178 | 82,443 | 81,249 | 79,915 | RCOAKW00 |
| Accumulated other comprehensive income | (17,204) | (19,003) | (19,453) | (22,178) | (25,350) | (25,239) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 136,268 | 132,241 | 131,334 | 130,874 | 126,508 | 125,285 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 16,996 | 18,000 | 21,062 | 20,324 | 24,232 | 24,361 | P859 - P840 |
| Common equity Tier 1 capital | 153,264 | 150,241 | 152,396 | 151,198 | 150,740 | 149,646 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 153,264 | 150,241 | 152,396 | 151,198 | 150,740 | 149,646 | RCOA8274 |
| Tier 2 capital | 8,864 | 9,182 | 9,502 | 8,090 | 7,859 | 8,157 | RCOA5311 |
| Allowance includable in Tier 2 capital | 8,864 | 9,182 | 9,502 | 8,090 | 7,859 | 8,157 | RCOA5310 |
| Total capital | 162,128 | 159,423 | 161,898 | 159,288 | 158,599 | 157,803 | RCOA3792 |
| Total risk-weighted assets | 999,060 | 996,547 | 1,004,414 | 1,014,101 | 1,008,282 | 1,020,745 | RCOAA223 |
| Average total assets for the leverage ratio | 1,581,670 | 1,556,269 | 1,583,491 | 1,539,903 | 1,468,616 | 1,459,203 | 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 | $188.0M | $2.2M | 1.16% | 0.22% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $299.8M | $81.6M | 27.20% | 8.16% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $35.6M | $35.6M | 100.00% | 3.56% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $387.4M | $216.4M | 55.85% | 21.66% | RC-R Part II, item 4.a, 5.a |
| Loans: high-volatility commercial real estate | $2.2M | $3.3M | 150.00% | 0.33% | RC-R Part II, item 4.b, 5.b |
| Loans: past due and nonaccrual | $15.3M | $23.0M | 150.00% | 2.30% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $545.4M | $540.6M | 99.12% | 54.12% | RC-R Part II, item 4.d, 5.d |
| All other assets | $63.9M | $57.0M | 89.18% | 5.71% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.4M | $11.3M | 99.23% | 1.13% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Derivatives (over the counter and centrally cleared) | $1.8M | $0 | 0.00% | 0.00% | RC-R Part II, item 20, 21 |
| Market risk and other approaches | NA | $28.1M | NA | 2.81% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $970.9M | ties to item 31 ($970.9M) |
|---|---|---|
| Risk-weighted assets before deductions | $999.1M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $999.1M | 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 | 15.34% | 15.34% | 16.23% | 9.69% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | Risk-based | 15.08% | 15.08% | 16.00% | 9.65% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | Risk-based | 15.17% | 15.17% | 16.12% | 9.62% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | Risk-based | 14.91% | 14.91% | 15.71% | 9.82% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | Risk-based | 14.95% | 14.95% | 15.73% | 10.26% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | Risk-based | 14.66% | 14.66% | 15.46% | 10.26% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | Risk-based | 14.92% | 14.92% | 15.69% | 10.24% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | Risk-based | 14.81% | 14.81% | 15.59% | 10.26% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | Risk-based | 15.07% | 15.07% | 15.87% | 10.23% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | Risk-based | 15.01% | 15.01% | 15.76% | 10.06% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | Risk-based | 14.94% | 14.94% | 15.68% | 10.38% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | Risk-based | 15.42% | 15.42% | 16.17% | 10.87% | 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 Keystone Community Bank (this bank) | Risk-based | 15.34% | 15.34% | 16.23% | 9.69% | |
| Newburyport Five Cents Savings Bank | $1.57B | Risk-based | 11.67% | 11.67% | 12.92% | 9.76% |
| Exchange Bank | $1.58B | CBLR | NA | NA | NA | 11.39% |
| Northfield Savings Bank | $1.58B | CBLR | NA | NA | NA | 10.96% |
| Cortrust Bank N.A. | $1.56B | Risk-based | 13.27% | 13.27% | 14.30% | 9.92% |
| Sterling Bank | $1.56B | Risk-based | 16.81% | 16.81% | 18.06% | 11.14% |
| City First Bank, N.A. | $1.56B | CBLR | NA | NA | NA | 13.20% |
| First State Bank | $1.56B | Risk-based | 14.42% | 14.42% | 15.68% | 10.93% |
| Providence Bank & Trust | $1.56B | CBLR | NA | NA | NA | 11.50% |
| Union Bank | $1.56B | Risk-based | 12.81% | 12.81% | 13.73% | 7.82% |
| Chambers Bank | $1.59B | Risk-based | 15.47% | 15.47% | 16.57% | 12.57% |
| Peer 25th percentile | 12.92% | 12.92% | 13.87% | 10.17% | ||
| Peer median | 13.85% | 13.85% | 14.99% | 11.05% | ||
| Peer 75th percentile | 15.21% | 15.21% | 16.34% | 11.47% | ||
| This bank's percentile | 67 | 67 | 67 | 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/790918/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.