Heartland Bank: Regulatory Capital and Risk-Weighted Assets
As of 2Q26, from Call Report Schedule RC-R.
Capital conservation buffer: 8.25% (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: 8.25% (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 15.00% +8.50 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 | $34.0M | 33,994 | RCOAP859 |
|---|---|---|---|
| Divided by total risk-weighted assets | $226.7M | 226,662 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOAP793 | |
| Regulatory minimum | 4.50% | ||
| Minimum plus conservation buffer | 7.00% | ||
| Well-capitalized level | 6.50% | ||
| Cushion over that level | +8.50 pp | $19.3M | capital that could be lost first |
Tier 1 risk-based capital ratio 15.00% +7.00 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 | $34.0M | 33,994 | RCOA8274 |
|---|---|---|---|
| Divided by total risk-weighted assets | $226.7M | 226,662 | RCOAA223 |
| Recomputed ratio | 15.00% | numerator / denominator | |
| Filed ratio | 15.00% | RCOA7206 | |
| Regulatory minimum | 6.00% | ||
| Minimum plus conservation buffer | 8.50% | ||
| Well-capitalized level | 8.00% | ||
| Cushion over that level | +7.00 pp | $15.9M | capital that could be lost first |
Total risk-based capital ratio 16.25% +6.25 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 | $36.8M | 36,840 | RCOA3792 |
|---|---|---|---|
| Divided by total risk-weighted assets | $226.7M | 226,662 | RCOAA223 |
| Recomputed ratio | 16.25% | numerator / denominator | |
| Filed ratio | 16.25% | RCOA7205 | |
| Regulatory minimum | 8.00% | ||
| Minimum plus conservation buffer | 10.50% | ||
| Well-capitalized level | 10.00% | ||
| Cushion over that level | +6.25 pp | $14.2M | capital that could be lost first |
Tier 1 leverage ratio 13.23% +8.23 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 | $34.0M | 33,994 | RCOA8274 |
|---|---|---|---|
| Divided by average total assets for the leverage ratio | $257.0M | 257,041 | RCOAA224 |
| Recomputed ratio | 13.23% | numerator / denominator | |
| Filed ratio | 13.23% | RCOA7204 | |
| Regulatory minimum | 4.00% | ||
| Well-capitalized level | 5.00% | ||
| Cushion over that level | +8.23 pp | $21.1M | 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 | 3,576 | 3,576 | 3,576 | 3,576 | 3,576 | 3,576 | RCOAP742 |
| Retained earnings | 31,079 | 31,083 | 29,628 | 28,865 | 28,192 | 27,352 | RCOAKW00 |
| Accumulated other comprehensive income | (477) | (610) | (428) | (991) | (1,349) | (1,553) | RCOAB530 |
| Common equity Tier 1 minority interest | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP839 |
| Common equity Tier 1 capital before adjustments and deductions | 34,178 | 34,049 | 32,776 | 31,450 | 30,419 | 29,375 | RCOAP840 |
| Adjustments and deductions from common equity Tier 1 | (184) | (51) | (233) | 330 | 688 | 892 | P859 - P840 |
| Common equity Tier 1 capital | 33,994 | 33,998 | 32,543 | 31,780 | 31,107 | 30,267 | RCOAP859 |
| Additional Tier 1 capital | 0 | 0 | 0 | 0 | 0 | 0 | RCOAP865 |
| Tier 1 capital | 33,994 | 33,998 | 32,543 | 31,780 | 31,107 | 30,267 | RCOA8274 |
| Tier 2 capital | 2,846 | 3,048 | 2,946 | 2,898 | 2,741 | 2,838 | RCOA5311 |
| Allowance includable in Tier 2 capital | 2,846 | 3,048 | 2,946 | 2,898 | 2,741 | 2,838 | RCOA5310 |
| Total capital | 36,840 | 37,046 | 35,489 | 34,678 | 33,848 | 33,105 | RCOA3792 |
| Total risk-weighted assets | 226,662 | 243,202 | 234,992 | 231,258 | 218,821 | 226,733 | RCOAA223 |
| Average total assets for the leverage ratio | 257,041 | 258,940 | 256,609 | 255,115 | 247,934 | 247,864 | 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 | $4.1M | $393K | 9.65% | 0.17% | RC-R Part II, item 1 |
| Securities (HTM and AFS) | $31.2M | $7.8M | 25.08% | 3.43% | RC-R Part II, item 2.a, 2.b |
| Loans: residential mortgage | $40.9M | $23.2M | 56.74% | 10.18% | RC-R Part II, item 4.a, 5.a |
| Loans: past due and nonaccrual | $1.0M | $1.5M | 150.00% | 0.67% | RC-R Part II, item 4.c, 5.c |
| Loans: all other | $174.2M | $173.3M | 99.45% | 76.09% | RC-R Part II, item 4.d, 5.d |
| All other assets | $9.0M | $8.3M | 92.07% | 3.63% | RC-R Part II, item 8 |
| Off-balance-sheet commitments and letters of credit | $11.1M | $11.1M | 100.00% | 4.89% | RC-R Part II, item 12, 13, 14, 15, 17, 18.a, 18.b |
| Market risk and other approaches | NA | $2.1M | NA | 0.94% | RC-R Part II, item 27 |
How the categories add up to total risk-weighted assets
| Categories above, excluding market risk and other approaches | $225.6M | does not tie to item 31 ($227.1M) |
|---|---|---|
| Risk-weighted assets before deductions | $227.7M | RCONB704 |
| Less: excess allowance for credit losses | $1.1M | A222 |
| Less: allocated transfer risk reserve | $0 | 3128 |
| Total risk-weighted assets | $226.7M | 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 | 15.00% | 15.00% | 16.25% | 13.23% | 15.12% | 15.12% | 16.26% | 10.99% |
| 1Q26 | Risk-based | 13.98% | 13.98% | 15.23% | 13.13% | 14.98% | 15.01% | 16.09% | 10.86% |
| 4Q25 | Risk-based | 13.85% | 13.85% | 15.10% | 12.68% | 14.89% | 14.90% | 16.02% | 10.79% |
| 3Q25 | Risk-based | 13.74% | 13.74% | 15.00% | 12.46% | 14.82% | 14.86% | 15.98% | 10.87% |
| 2Q25 | Risk-based | 14.22% | 14.22% | 15.47% | 12.55% | 14.75% | 14.79% | 15.93% | 10.80% |
| 1Q25 | Risk-based | 13.35% | 13.35% | 14.60% | 12.21% | 14.77% | 14.82% | 15.94% | 10.70% |
| 4Q24 | Risk-based | 13.48% | 13.48% | 14.73% | 12.24% | 14.67% | 14.74% | 15.75% | 10.61% |
| 3Q24 | Risk-based | 13.63% | 13.63% | 14.88% | 12.11% | 14.69% | 14.72% | 15.80% | 10.69% |
| 2Q24 | Risk-based | 13.42% | 13.42% | 14.67% | 11.76% | 14.55% | 14.57% | 15.69% | 10.61% |
| 1Q24 | Risk-based | 12.19% | 12.19% | 13.44% | 11.53% | 14.58% | 14.60% | 15.70% | 10.54% |
| 4Q23 | Risk-based | 12.52% | 12.52% | 13.77% | 11.69% | 14.42% | 14.45% | 15.56% | 10.55% |
| 3Q23 | Risk-based | 12.70% | 12.70% | 13.95% | 11.61% | 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 |
|---|---|---|---|---|---|---|
| Heartland Bank (this bank) | Risk-based | 15.00% | 15.00% | 16.25% | 13.23% | |
| Alliant Bank | $256.4M | Risk-based | 12.40% | 12.40% | 13.65% | 9.03% |
| Bankers' Bank of Kansas | $255.7M | Risk-based | 17.97% | 17.97% | 19.22% | 16.31% |
| Citizens First National Bank | $256.5M | Risk-based | 27.33% | 27.33% | 28.58% | 15.87% |
| Idaho Trust Bank | $255.6M | Risk-based | 14.10% | 14.10% | 15.17% | 11.23% |
| Hibernia Bank | $256.6M | CBLR | NA | NA | NA | 11.54% |
| Home Bank of California | $255.4M | CBLR | NA | NA | NA | 12.27% |
| The Gunnison Bank and Trust Company | $255.4M | CBLR | NA | NA | NA | 13.86% |
| The Bank of Monroe | $255.4M | Risk-based | 21.49% | 21.49% | 22.79% | 13.22% |
| Wayne Bank and Trust Co. | $255.3M | CBLR | NA | NA | NA | 9.53% |
| Cypress Bank & Trust | $256.8M | CBLR | NA | NA | NA | 11.76% |
| Peer 25th percentile | 14.10% | 14.10% | 15.17% | 11.31% | ||
| Peer median | 17.97% | 17.97% | 19.22% | 12.02% | ||
| Peer 75th percentile | 21.49% | 21.49% | 22.79% | 13.70% | ||
| This bank's percentile | 40 | 40 | 40 | 70 |
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/604547/regulatory-capital/ and in the Excel workbook. Next: the capital tab, the peer group page, or the full profile.