The First National Bank of McConnelsville: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 13.24% (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: 13.24% (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 19.99% +13.49 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 | $17.1M | 17,129 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.7M | 85,702 | RCOAA223 |
| Recomputed ratio | 19.99% | numerator / denominator | |
| Filed ratio | 19.99% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +13.49 pp | $11.6M | capital that could be lost first |
Tier 1 risk-based capital ratio 19.99% +11.99 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 | $17.1M | 17,129 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.7M | 85,702 | RCOAA223 |
| Recomputed ratio | 19.99% | numerator / denominator | |
| Filed ratio | 19.99% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +11.99 pp | $10.3M | capital that could be lost first |
Total risk-based capital ratio 21.24% +11.24 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 | $18.2M | 18,203 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $85.7M | 85,702 | RCOAA223 |
| Recomputed ratio | 21.24% | numerator / denominator | |
| Filed ratio | 21.24% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +11.24 pp | $9.6M | capital that could be lost first |
Tier 1 leverage ratio 8.61% +3.61 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 | $17.1M | 17,129 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $199.0M | 198,957 | RCOAA224 |
| Recomputed ratio | 8.61% | numerator / denominator | |
| Filed ratio | 8.61% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +3.61 pp | $7.2M | 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 | 10,526 | 10,526 | 10,526 | 10,526 | 10,526 | 10,526 | RCOAP742 |
| Retained earnings | 12,677 | 12,340 | 11,778 | 11,499 | 11,007 | 10,784 | RCOAKW00 |
| Accumulated other comprehensive income | (1,128) | (802) | (622) | (747) | (1,202) | (1,424) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 22,075 | 22,064 | 21,682 | 21,278 | 20,331 | 19,886 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (4,946) | (5,272) | (5,453) | (5,328) | (4,874) | (4,653) | P859 - P840 |
| Common equity Tier 1 capital | 17,129 | 16,792 | 16,229 | 15,950 | 15,457 | 15,233 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 17,129 | 16,792 | 16,229 | 15,950 | 15,457 | 15,233 | RCOA8274 |
| Tier 2 capital | 1,074 | 1,047 | 1,048 | 1,062 | 1,052 | 1,042 | RCOA5311 |
| Allowance includable in Tier 2 capital | 1,074 | 1,047 | 1,048 | 1,062 | 1,052 | 1,042 | RCOA5310 |
| Total capital | 18,203 | 17,839 | 17,277 | 17,012 | 16,509 | 16,275 | RCOA3792 |
| Total risk-weighted assets | 85,702 | 83,545 | 83,625 | 84,810 | 83,970 | 83,239 | RCOAA223 |
| Average total assets for the leverage ratio | 198,957 | 197,110 | 198,529 | 195,888 | 195,950 | 190,783 | 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 | $18.7M | $1.9M | 10.26% | 2.24% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $56.3M | $810K | 1.44% | 0.94% | RC-R Part II, item 2.a, 2.b |
| Fed funds sold and repo-style transactions | $976K | $195K | 20.00% | 0.23% | RC-R Part II, item 3.a, 16 |
| Loans: residential mortgage | $83.9M | $43.4M | 51.65% | 50.46% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $5K | $8K | 150.00% | 0.01% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $29.4M | $29.4M | 100.00% | 34.17% | RC-R Part II, item 4.d, 5.d |
| All other assets | $5.5M | $5.0M | 91.74% | 5.86% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $3.1M | $3.1M | 100.00% | 3.60% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.1M | NA | 2.49% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $83.8M | does not tie to item 31 ($84.0M) |
|---|---|---|
| Risk-weighted assets before deductions | $85.9M | RCONB704 |
| Less: excess allowance for credit losses | $225K | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $85.7M | 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 | 19.99% | 19.99% | 21.24% | 8.61% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 20.10% | 20.10% | 21.35% | 8.52% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 19.41% | 19.41% | 20.66% | 8.17% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 18.81% | 18.81% | 20.06% | 8.14% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 18.41% | 18.41% | 19.66% | 7.89% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 18.30% | 18.30% | 19.55% | 7.98% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 17.18% | 17.18% | 18.43% | 7.89% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 17.11% | 17.11% | 18.37% | 7.92% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 16.15% | 16.15% | 17.40% | 7.58% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 16.29% | 16.29% | 17.54% | 7.60% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 15.71% | 15.71% | 16.96% | 7.56% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 15.70% | 15.70% | 16.95% | 7.48% | 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 McConnelsville (this bank) | Risk-based | 19.99% | 19.99% | 21.24% | 8.61% | |
| York State Bank | $200.2M | Risk-based | 18.97% | 18.97% | 20.03% | 13.92% |
| First National Bank in Taylorville | $200.1M | CBLR | NA | NA | NA | 14.41% |
| New Haven Bank | $200.0M | Risk-based | 10.70% | 10.70% | 11.94% | 8.23% |
| The Valley State Bank | $200.5M | CBLR | NA | NA | NA | 12.18% |
| Massena Savings and Loan | $199.9M | Risk-based | 22.86% | 22.86% | 23.81% | 15.15% |
| Keystone Savings Bank | $200.8M | Risk-based | 15.37% | 15.37% | 16.47% | 11.29% |
| Smartbiz Bank, N.A. | $200.8M | Risk-based | 10.24% | 10.24% | 11.50% | 8.42% |
| First State Bank | $199.5M | CBLR | NA | NA | NA | 11.94% |
| Blue Ridge Bank | $199.4M | Risk-based | 14.60% | 14.60% | 15.86% | 9.19% |
| The First National Bank of Evant | $199.4M | CBLR | NA | NA | NA | 9.83% |
| Peer 25th percentile | 11.68% | 11.68% | 12.92% | 9.35% | ||
| Peer median | 14.99% | 14.99% | 16.16% | 11.62% | ||
| Peer 75th percentile | 18.07% | 18.07% | 19.14% | 13.48% | ||
| This bank's percentile | 83 | 83 | 83 | 20 |
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/44929/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.