Fowler State 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 15.51% +6.51 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 | $30.5M | 30,484 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $196.6M | 196,573 | RCOAA224 |
| Recomputed ratio | 15.51% | numerator / denominator | |
| Filed ratio | 15.51% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 9.00% | ||
| Cushion over that level | +6.51 pp | $12.8M | 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 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | 5,000 | RCOAP742 |
| Retained earnings | 25,484 | 25,396 | 24,827 | 26,012 | 25,548 | 25,162 | RCOAKW00 |
| Accumulated other comprehensive income | (1,766) | (1,899) | (1,936) | (2,097) | (2,894) | (3,241) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 28,718 | 28,497 | 27,891 | 28,915 | 27,654 | 26,921 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | 1,766 | 1,899 | 1,936 | 2,097 | 2,894 | 3,241 | P859 - P840 |
| Common equity Tier 1 capital | 30,484 | 30,396 | 29,827 | 31,012 | 30,548 | 30,162 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 30,484 | 30,396 | 29,827 | 31,012 | 30,548 | 30,162 | 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 | 196,573 | 194,849 | 205,401 | 200,919 | 204,820 | 199,501 | 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 | 15.51% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | CBLR | NA | NA | NA | 15.60% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | CBLR | NA | NA | NA | 14.52% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | CBLR | NA | NA | NA | 15.44% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | CBLR | NA | NA | NA | 14.91% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | CBLR | NA | NA | NA | 15.12% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | CBLR | NA | NA | NA | 14.31% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | CBLR | NA | NA | NA | 14.97% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | CBLR | NA | NA | NA | 14.08% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | CBLR | NA | NA | NA | 14.16% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | CBLR | NA | NA | NA | 13.64% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | CBLR | NA | NA | NA | 13.47% | 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 |
|---|---|---|---|---|---|---|
| Fowler State Bank (this bank) | CBLR | NA | NA | NA | 15.51% | |
| Peoples State Bank of Munising | $190.4M | CBLR | NA | NA | NA | 12.75% |
| The Geo. D. Warthen Bank | $190.3M | Risk-based | 22.74% | 22.74% | 23.99% | 13.01% |
| First State Bank Shannon-Polo | $190.5M | Risk-based | 13.80% | 13.80% | 14.69% | 10.31% |
| Citizens Federal Savings Bank | $190.1M | CBLR | NA | NA | NA | 20.08% |
| Jersey State Bank | $190.1M | CBLR | NA | NA | NA | 13.30% |
| Citizens State Bank | $190.6M | CBLR | NA | NA | NA | 12.04% |
| Progressive Ozark Bank | $190.9M | Risk-based | 13.45% | 13.45% | 14.69% | 9.78% |
| First Enterprise Bank | $189.7M | CBLR | NA | NA | NA | 10.77% |
| The Haverford Trust Company | $191.0M | CBLR | NA | NA | NA | 22.49% |
| The First State Bank of Malta | $189.7M | CBLR | NA | NA | NA | 14.36% |
| Peer 25th percentile | 13.62% | 13.62% | 14.69% | 11.09% | ||
| Peer median | 13.80% | 13.80% | 14.69% | 12.88% | ||
| Peer 75th percentile | 18.27% | 18.27% | 19.34% | 14.09% | ||
| This bank's percentile | NA | NA | NA | 80 |
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/554343/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.