First Service Bank: 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 9.06% +0.06 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 | $89.3M | 89,264 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $985.3M | 985,304 | RCOAA224 |
| Recomputed ratio | 9.06% | numerator / denominator | |
| Filed ratio | 9.06% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +0.06 pp | $586K | 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 | 44,176 | 41,176 | 35,676 | 35,676 | 35,676 | 35,676 | RCOAP742 |
| Retained earnings | 45,088 | 44,519 | 43,759 | 41,926 | 40,257 | 38,146 | RCOAKW00 |
| Accumulated other comprehensive income | (2,443) | (2,888) | (2,628) | (2,835) | (3,531) | (3,629) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 86,821 | 82,807 | 76,807 | 74,767 | 72,402 | 70,193 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 2,443 | 2,888 | 2,628 | 2,835 | 3,531 | 3,629 | P859 - P840 |
| Common equity Tier 1 capital | 89,264 | 85,695 | 79,435 | 77,602 | 75,933 | 73,822 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 89,264 | 85,695 | 79,435 | 77,602 | 75,933 | 73,822 | RCOA8274 |
| Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Allowance includable in Tier 2 capital | NA | NA | NA | NA | NA | NA | |
| Total capital | NA | NA | NA | NA | NA | NA | |
| Average total assets for the leverage ratio | 985,304 | 931,155 | 870,420 | 837,550 | 811,090 | 764,040 | 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 | 9.06% | 13.52% | 13.55% | 14.66% | 10.52% |
| 1Q26 | CBLR | NA | NA | NA | 9.20% | 13.45% | 13.46% | 14.59% | 10.46% |
| 4Q25 | CBLR | NA | NA | NA | 9.13% | 13.36% | 13.37% | 14.44% | 10.38% |
| 3Q25 | CBLR | NA | NA | NA | 9.27% | 13.38% | 13.39% | 14.51% | 10.37% |
| 2Q25 | CBLR | NA | NA | NA | 9.36% | 13.21% | 13.21% | 14.27% | 10.30% |
| 1Q25 | CBLR | NA | NA | NA | 9.66% | 13.15% | 13.17% | 14.26% | 10.24% |
| 4Q24 | CBLR | NA | NA | NA | 9.31% | 13.02% | 13.05% | 14.10% | 10.07% |
| 3Q24 | CBLR | NA | NA | NA | 9.50% | 12.97% | 13.02% | 14.13% | 10.12% |
| 2Q24 | CBLR | NA | NA | NA | 9.71% | 12.93% | 12.94% | 14.06% | 10.10% |
| 1Q24 | CBLR | NA | NA | NA | 9.00% | 12.90% | 12.91% | 14.02% | 10.06% |
| 4Q23 | CBLR | NA | NA | NA | 9.44% | 12.81% | 12.82% | 13.92% | 10.01% |
| 3Q23 | CBLR | NA | NA | NA | 9.83% | 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 Service Bank (this bank) | CBLR | NA | NA | NA | 9.06% | |
| Walden Savings Bank | $1.02B | Risk-based | 14.49% | 14.49% | 15.74% | 10.19% |
| First Central Savings Bank | $1.03B | Risk-based | 14.32% | 14.32% | 15.47% | 10.30% |
| Clear Fork Bank N.A. | $1.03B | CBLR | NA | NA | NA | 10.57% |
| Clear Mountain Bank, Inc. | $1.03B | CBLR | NA | NA | NA | 13.08% |
| Olympia Federal Savings and Loan Association | $1.02B | CBLR | NA | NA | NA | 12.15% |
| Calvin B. Taylor Banking Company of Berlin, Maryland | $1.02B | CBLR | NA | NA | NA | 13.65% |
| River Bank | $1.02B | Risk-based | 14.39% | 14.39% | 15.64% | 12.02% |
| Prevail Bank | $1.03B | CBLR | NA | NA | NA | 12.60% |
| Sturgis Bank & Trust Company | $1.03B | Risk-based | 12.11% | 12.11% | 13.34% | 8.63% |
| Peer 25th percentile | 13.77% | 13.77% | 14.93% | 10.30% | ||
| Peer median | 14.35% | 14.35% | 15.55% | 12.02% | ||
| Peer 75th percentile | 14.41% | 14.41% | 15.67% | 12.60% | ||
| This bank's percentile | NA | NA | NA | 11 |
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/458544/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.