The First National Bank of Hereford: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R. This bank files under the community bank leverage ratio framework.
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.
Community bank leverage ratio 12.32% +3.32 pp over well capitalized
This bank has elected the community bank leverage ratio framework. It files Tier 1 capital over average assets and no risk-based ratios; above the requirement it is treated as well capitalized.
| Tier 1 capital | $42.9M | 42,935 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $348.6M | 348,576 | RCOAA224 |
| Recomputed ratio | 12.32% | numerator / denominator | |
| Filed ratio | 12.32% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +3.32 pp | $11.6M | 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 | 10,509 | 10,509 | 10,509 | 10,509 | 10,509 | 10,509 | RCOAP742 |
| Retained earnings | 32,459 | 31,178 | 29,935 | 28,827 | 27,699 | 26,645 | RCOAKW00 |
| Accumulated other comprehensive income | (1,797) | (1,997) | (1,798) | (2,052) | (2,678) | (2,435) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 41,171 | 39,690 | 38,646 | 37,284 | 35,530 | 34,719 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,764 | 1,959 | 1,754 | 2,002 | 2,622 | 2,373 | P859 - P840 |
| Common equity Tier 1 capital | 42,935 | 41,649 | 40,400 | 39,286 | 38,152 | 37,092 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 42,935 | 41,649 | 40,400 | 39,286 | 38,152 | 37,092 | RCOA8274 |
| Tier 2 capital | NA | NA | 3,588 | 3,334 | 3,232 | 2,987 | |
| Allowance includable in Tier 2 capital | NA | NA | 3,588 | 3,334 | 3,232 | 2,987 | |
| Total capital | NA | NA | 43,988 | 42,620 | 41,384 | 40,079 | |
| Total risk-weighted assets | NA | NA | 327,127 | 296,923 | 288,768 | 282,965 | |
| Average total assets for the leverage ratio | 348,576 | 348,108 | 357,368 | 328,935 | 314,082 | 310,548 | RCOAA224 |
Community bank leverage ratio filers do not file risk-weighted assets, so there is no breakdown by category for this bank.
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 | CBLR | NA | NA | NA | 12.32% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 11.96% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 12.35% | 12.35% | 13.45% | 11.30% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.23% | 13.23% | 14.35% | 11.94% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 13.21% | 13.21% | 14.33% | 12.15% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.11% | 13.11% | 14.16% | 11.94% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.24% | 13.24% | 14.26% | 12.18% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.34% | 13.34% | 14.38% | 12.02% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 11.17% | 11.17% | 12.20% | 10.30% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 11.00% | 11.00% | 12.05% | 9.85% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 11.27% | 11.27% | 12.28% | 9.96% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 11.07% | 11.07% | 12.07% | 10.02% | 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 |
|---|---|---|---|---|---|---|
| The First National Bank of Hereford (this bank) | CBLR | NA | NA | NA | 12.32% | |
| Gulfside Bank | $344.6M | CBLR | NA | NA | NA | 11.24% |
| Citizens First Bank | $344.5M | CBLR | NA | NA | NA | 10.26% |
| Buena Vista National Bank | $344.0M | Risk-based | 14.57% | 14.57% | 15.82% | 11.12% |
| Goppert State Service Bank | $345.3M | CBLR | NA | NA | NA | 9.28% |
| First National Community Bank | $345.3M | Risk-based | 13.17% | 13.17% | 14.19% | 9.38% |
| Waumandee State Bank | $345.5M | Risk-based | 13.75% | 13.75% | 15.00% | 9.39% |
| Farmers and Merchants Bank of St. Clair | $343.5M | Risk-based | 18.30% | 18.30% | 19.52% | 12.76% |
| State Bank of Toulon | $343.4M | Risk-based | 12.45% | 12.45% | 13.15% | 10.46% |
| Community State Bank | $345.8M | CBLR | NA | NA | NA | 10.47% |
| Ozona Bank | $346.1M | Risk-based | 20.11% | 20.11% | 21.13% | 12.31% |
| Peer 25th percentile | 13.31% | 13.31% | 14.39% | 9.61% | ||
| Peer median | 14.16% | 14.16% | 15.41% | 10.46% | ||
| Peer 75th percentile | 17.37% | 17.37% | 18.60% | 11.21% | ||
| This bank's percentile | NA | NA | NA | 90 |
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/2759629/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.