First National Bank in Pinckneyville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 14.92% (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: 14.92% (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 22.01% +15.51 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 | $16.4M | 16,368 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.4M | 74,363 | RCOAA223 |
| Recomputed ratio | 22.01% | numerator / denominator | |
| Filed ratio | 22.01% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +15.51 pp | $11.5M | capital that could be lost first |
Tier 1 risk-based capital ratio 22.01% +14.01 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 | $16.4M | 16,368 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.4M | 74,363 | RCOAA223 |
| Recomputed ratio | 22.01% | numerator / denominator | |
| Filed ratio | 22.01% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +14.01 pp | $10.4M | capital that could be lost first |
Total risk-based capital ratio 22.92% +12.92 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 | $17.0M | 17,045 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $74.4M | 74,363 | RCOAA223 |
| Recomputed ratio | 22.92% | numerator / denominator | |
| Filed ratio | 22.92% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +12.92 pp | $9.6M | capital that could be lost first |
Tier 1 leverage ratio 11.78% +6.78 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 | $16.4M | 16,368 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $138.9M | 138,946 | RCOAA224 |
| Recomputed ratio | 11.78% | numerator / denominator | |
| Filed ratio | 11.78% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +6.78 pp | $9.4M | 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 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | 1,000 | RCOAP742 |
| Retained earnings | 15,780 | 15,458 | 15,084 | 16,930 | 16,598 | 14,538 | RCOAKW00 |
| Accumulated other comprehensive income | (5,177) | (5,189) | (5,432) | (5,955) | (7,678) | (6,730) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 11,603 | 11,269 | 10,652 | 11,975 | 9,920 | 8,808 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 4,765 | 4,777 | 5,020 | 5,543 | 7,266 | 6,318 | P859 - P840 |
| Common equity Tier 1 capital | 16,368 | 16,046 | 15,672 | 17,518 | 17,186 | 15,126 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 16,368 | 16,046 | 15,672 | 17,518 | 17,186 | 15,126 | RCOA8274 |
| Tier 2 capital | 677 | 630 | 615 | 601 | 552 | 546 | RCOA5311 |
| Allowance includable in Tier 2 capital | 677 | 630 | 615 | 601 | 552 | 546 | RCOA5310 |
| Total capital | 17,045 | 16,676 | 16,287 | 18,119 | 17,738 | 15,672 | RCOA3792 |
| Total risk-weighted assets | 74,363 | 73,552 | 71,255 | 69,484 | 67,772 | 64,993 | RCOAA223 |
| Average total assets for the leverage ratio | 138,946 | 139,194 | 138,832 | 135,792 | 136,665 | 135,537 | 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 | $1.3M | $9K | 0.72% | 0.01% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $66.6M | $16.9M | 25.38% | 22.73% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $47.1M | $25.4M | 53.84% | 34.11% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $298K | $447K | 150.00% | 0.60% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $22.4M | $22.4M | 100.00% | 30.18% | RC-R Part II, item 4.d, 5.d |
| All other assets | $7.5M | $7.0M | 93.84% | 9.42% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $2.2M | $2.2M | 100.00% | 2.95% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $300 | 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 | $74.4M | ties to item 31 ($74.4M) |
|---|---|---|
| Risk-weighted assets before deductions | $74.4M | RCONB704 |
| Less: excess allowance for credit losses | $0 | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $74.4M | 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 | 22.01% | 22.01% | 22.92% | 11.78% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 21.82% | 21.82% | 22.67% | 11.53% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 21.99% | 21.99% | 22.86% | 11.29% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 25.21% | 25.21% | 26.08% | 12.90% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 25.36% | 25.36% | 26.17% | 12.58% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 23.27% | 23.27% | 24.11% | 11.16% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 23.01% | 23.01% | 23.83% | 10.64% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 24.47% | 24.47% | 25.27% | 11.36% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 24.85% | 24.85% | 25.65% | 11.71% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 26.75% | 26.75% | 27.63% | 11.72% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 26.58% | 26.58% | 27.49% | 11.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 26.32% | 26.32% | 27.21% | 11.86% | 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 National Bank in Pinckneyville (this bank) | Risk-based | 22.01% | 22.01% | 22.92% | 11.78% | |
| Security State Bank of Warroad | $138.3M | CBLR | NA | NA | NA | 16.41% |
| Community Bank | $138.3M | Risk-based | 15.86% | 15.86% | 16.67% | 10.99% |
| Bank of Gleason | $138.5M | Risk-based | 33.72% | 33.72% | 34.66% | 20.86% |
| Pickens Savings and Loan Association, Federal Association | $138.3M | Risk-based | 21.38% | 21.38% | 22.63% | 10.86% |
| First Commerce Bank | $138.5M | CBLR | NA | NA | NA | 11.79% |
| Bank of Oak Ridge | $138.6M | Risk-based | 13.89% | 13.89% | 14.88% | 11.59% |
| The First National Bank of Cokato | $138.2M | Risk-based | 13.34% | 13.34% | 14.59% | 8.54% |
| Elk State Bank | $138.7M | Risk-based | 14.01% | 14.01% | 15.26% | 8.25% |
| Sidney State Bank | $138.7M | CBLR | NA | NA | NA | 9.65% |
| Corydon State Bank | $138.0M | CBLR | NA | NA | NA | 25.75% |
| Peer 25th percentile | 13.92% | 13.92% | 14.98% | 9.95% | ||
| Peer median | 14.93% | 14.93% | 15.96% | 11.29% | ||
| Peer 75th percentile | 20.00% | 20.00% | 21.14% | 15.25% | ||
| This bank's percentile | 83 | 83 | 83 | 60 |
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/340443/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.